1977 (10) TMI 67

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..... year 1964. The tax assessed was Rs. 67,329. The assessing authority imposed a penalty of Rs. 3,000 under s. 17(3) of the Act and Rs. 5,000 under s. 43 of the Act. In first appeal before the Dy. CST, the latter held that penalty under s. 17(3) of the Act, which was imposed on the ground that the returns, which did not include purchase turnover and purchase tax were incomplete returns and hence liab .....

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..... ed dealers, which are liable to purchase tax, the dealer was following the practice of disclosing these at the time of assessment and paying purchase tax on them. The same procedure was followed during the assessment year in question and tax payable on these purchases viz. Rs. 12,000 was deposited along with a revised return filed during assessment. The Department had no taken any objection to thi .....

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..... es from unregistered dealer were libale to purchase tax, in the returns. It does not appear to be so. In the first place, there seems to be no doubt that this was being done in accordance with past practice and the Department had not objected to such practice. In fact, the first year in which the objection was taken was in respect of the calender year, 1963, but the assessment was done some time i .....

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