1973 (8) TMI 154

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..... Additional judge (Revisions), Sales Tax, Bareilly, has referred the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the assessee had falsely represented when purchasing goods in the course of inter-State trade and commerce that it was a registered dealer and is/was it liable to pay penalty under section 10A of the Central Sales Tax Act?" The asse .....

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..... anting a fresh registration to the new firm, renewed the old registration through an oversight. This renewal was made under section 8-A of the U.P. Sales Tax Act. There was no application for registration under section 7 of the Central Sales Tax Act. The same position prevailed in the subsequent two assessment years, namely, 1963-64 and 1964-65. During these three years the Sales Tax Officer issue .....

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..... the instant case, clause (c) would apply, which provides that if a person, not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer, he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both, etc. The finding of the revising authority that the assessee had n .....

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