9911796707
TMI Blog1976 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ance (Sales tax) Act, 1941 as extended to the Union Territory of Delhi at the relevant time. During the course of examination of the books of accounts for the year 1963-64 it was revealed that the dealer had not included in the his returns the sales made at its branch at 61, Western Courts. In response to a show cause notice the dealer contended that the receipts in respect of sales made at Wester ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the provisions of s. 22-A are not attracted in this case. The case of dealer is that he interpreted the law in a particular way and believed that the sales made at Western Courts were not taxable. It was argued that merely putting forward a legal plea in the return or statement of sales does not amount to making a false return. In this connection reliance was placed on the following cases:— ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that case the assessee showed in his return a turnover representing sales of Kutti machines, but claimed that this turnover was exempt from tax as Kutti machine was an agricultural implement. In the case in hand the assessee did not show at all in his return the sales made at Western Courts. The facts of the present case are different from those of the Agricultural Implements Dealer's Syndicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be sustained. Here in the present case when the legal position of law known to the dealer he should not have failed to show that receipts from Western Courts in his return. This decision also does not help the dealer. 7. In the Delhi Cloth and General Mill's it was held that having received bonafide advice from the senior counsel, the assessee did not add certain amount in its turnover. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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