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TMI Blog2022 (7) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... HON'BLE SAUMITRA DAYAL SINGH, J. 1. Heard Shri Rakesh Ranjan Agrawal, Senior Advocate, assisted by Shri Suyash Agarwal, learned counsel for the assessee and learned Standing Counsel. 2. Present revision has been filed against the assessee of the Commercial Tax Tribunal, Meerut, dated 26.7.2012 in Second Appeal No. 109/2009. The Tribunal has dismissed the second appeal filed by the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty order is - though the applicant was authorized to furnish Form C to purchase Furnace Oil and Light Diesel Oil, it wrongly made purchases of High Speed Diesel Oil by utilizing Form C. 5. Whether the explanation furnished by the assessee to entertain bonafide belief that the goods High Speed Diesel Oil were similar to and, therefore, covered under the list of items appended to its registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as occurred in Section 10 (b) and it has been held that Section 10 (b) of the Central Sales Tax Act provides for levy of penalty if any person being registered dealer falsely represents when purchasing any class of goods that goods of such class are covered by a certificate of registration. Thus for levying penalty under Section 10 (b) of the Act the dealer should falsely represent that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Section 10 provides penalties and also simple imprisonment, which may extend to six months or with a fine or with both." 8. The matter was carried in appeal to the Supreme Court. Discussing the issue of false representation for the purpose of imposition of penalty under Section 10A read with Section 10(b) of the Act, the Supreme Court in Commissioner of Sales Tax, U.P. Vs. M/s Sanjiv Fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under Section 10A of the Act is only in lieu of prosecution. In light of the language employed in the Section and the nature of penalty contemplated therein, we find it difficult to hold that all types of omissions or commissions in the use of for 'C' will be embraced in the expression "false representation". In our opinion, therefore, a finding of mens rea is a condition precedent for l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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