1976 (2) TMI 61

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..... entral Act. The assessing authority held that he dealer was registered since the year 1963 and he continued to import these spare parts without having got them specified in his registration certificate. Machines and spare parts were got specified only w.e.f. 5th Jan, 1971. Thus it was clear that the dealer knew the spare parts were not recorded in his registration certificate and that he continued to issue C forms for their purchase over a long period. Thus, the dealer was liable to penalty under s.10 (A) of the Central Act. Since loss of revenue to the State was about Rs. 2,800, penalty of Rs. 3,000 was imposed under s. 10 (A) of the Central Act. Penalty was maintained by the Additional Appellate Assistant Commissioner. Against that or .....

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..... C certificates were issued by him under the belief that the goods were already covered by his registration certificate. On behalf of the Department, it was argued that the dealer does not do mining but uses a crusher and he had wrongly mentioned machines etc. As required in use of mining in his application. The application had, therefore, been rightly disallowed and the dealer continued to import these goods and issued 'C' forms for the same over a long period. False representation was therefore, amply established. The decision of the M.P High Court in Z.S. Vishindasani vs. Commissioner of sales Tax(1), was cited in support of this argument. 3. In Vishindasani s (1) case the assessee was dealing in petrol, kerosene oil etc. And had .....

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..... assessee knew that these articles had not been mentioned, and yet it continued to issue 'C' forms for them. In fact, it appears that as soon as the assessee found out that the registration certificate did not specify machines etc., it applied for doing so and there was no objection by the Department to specifying these goods. The proceedings regarding penalty itself were started some four months after the receipt of this application,and the details regarding import of machinery or machinery parts have also been furnished by the assessee himself before these proceedings were started. The assessee had also applied that the said entry may be given retrospective effect and may be made effective from the date of the issue of the certificate. B .....

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