1969 (7) TMI 98

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..... n controversy, and, indeed, as found by the Tribunal, that the 'C' Forms had been misused and thereby an offence was committed within the scope of section 10(b) of the Central Sales Tax Act, 1956. The department levied penalty at 10 per cent. on the view that, in the circumstances, the concessional rate would not be available and that the assessee would be liable to tax at 7 per cent. under secti .....

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..... ed by his certificate of registration. The words "if the offence had not been committed" clearly point to the result that the tax for purposes of assessing one and a half times thereof is not that which would have been levied on the basis that the 'C' Forms had not been complied with or have been misused, but, as if they have been used in a proper way. If that were not the case, there would be no .....

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