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TMI Blog1972 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sales Tax Act, 1956. For the assessment years 1958-59 to 1961-62, it was found that they, had purchased motor spare parts on the basis of the 'C' form certificate issued to them under the provisions of the Central Sales Tax Act for sale, but instead of selling them, they used them for their own consumption. The revenue proceeded on the basis that since the goods purchased were not used for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-A empowers the authority who is competent to grant the certificate of registration to impose a penalty in a sum not exceeding 1 times the tax which would have been levied under this Act in respect of the sale to him of the goods if the offence had not been committed. The Tribunal accepted the assessee's contention that the penalty leviable under section 10-A in this case should be 1 times th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t any other view will be inconsistent with the express words of the statutory provision. The following observations appear to be pertinent: "The words 'if the offence had not been committed' clearly points 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e through the above decisions and we find that they had proceeded on the basis that if an offence had been committed under section 10-A, it must be taken that the concerned assessee never applied for and obtained any valid certificate in form 'C' which would entitle him to have the beneficial rate of tax and that, therefore, the penalty leviable under section 10-A can only be 1 times the normal t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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