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TMI Blog1964 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... have purchased, they had to give a declaration, and this declaration was embodies in the certificate of registration in Form B that was issued to them, under rule 5 of the Central Sales Tax Registration and Turnover Rules. In this form, it was specified that the goods, which they were buying from buyers outside the State, and in respect of which they had to give declaration, were intended to be (a) for resale (b) for use in manufacture and (c) for use in the execution of contracts. This form of the certificate registration was granted to the assessee, in accordance with the provisions of section 8, sub-section (3), of the Central Sales Tax Act, as it remained in force, before an amendment which was brought into effect from 1st October, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in the generation or distribution of electricity or any other form of power. But the department took the view, in this case, that, after the amendment, from 1st October, 1958, the dealer ought not to have used these electrical goods for the fulfilment of this contract with the Neyveli Lignite Corporation, but he had no other go but to sell them in the absence of his ability to use them under one of the ways mentioned in the new amended section just now extracted. In the view of the department, his action involved as contravention of section 10(d) of the Central Sales Tax Act, 1956, which reads: "10. If any person (d) after purchasing any goods for any of the purposes specified in clause (b) of sub-section (3) of section 8 fails, witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded in his certificate of registration. The departmental authorities did not take note of the fact that the certificate of registration in the new form had not been issued to the dealer. On the other hand, the dealer himself should have become aware of the necessity for obtaining a certificate of registration in the new form after 1st October, 1958. But the consequence of his not having obtained certificate of registration in the proper form after 1st October, 1958, might be different, but with that we are not now concerned. We are concerned here with the short point whether the dealer failed in terms to comply with the terms of the certificate, which had been issued in his case, and which, as we have already mentioned did not carry out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence in section 9 of the Central Sales Tax Act, the appropriate authorities under the Sales Tax Act of the appropriate State have been constituted as the hierarchy of tribunals for assessing, collecting and enforcing payment of tax, penalty, etc., under the Central Sales Tax Act, and the corresponding, provisions in the appropriate State enactment relating to returns, appeals, reviews, revisions, references, penalties and compounding of offences will apply accordingly. The contention of the learned Government Pleader is that the levy of penalty in this case would fall under section 46 of the Madras General Sales Tax Act, which says that the prescribed authority may accept from any person who has committed or is reasonably suspected of hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of such goods at a rate which is equal to the rate prescribed in the First Schedule less one per cent: Provided that no prosecution for an offence under section 45 shall be instituted in respect of the same facts on which a penalty has been imposed under this section." It is, therefore, clear that the analogous provisions to section 10(d) and section 10-A of the Central Sales Tax Act in the Madras General Sales Tax Act are section 23 and section 45(2)(e). In this view of the matter the levy of penalty in this case, for the purpose of appeal, should be viewed as one under section 23 of the Madras General Sales Tax Act, 1959. Section 31 of that Act gives a right of appeal to a person aggrieved by an order under section 23. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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