1980 (3) TMI 251

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ) Whether or not conversion of paddy into rice and conversion of other grains into dal is manufacture of other goods which are different from either paddy or the whole grain, as the case may be? (2) Whether on the facts and circumstances of the case, the failure of the assessee to disclose in the quarterly returns purchases of the value of Rs. 8,69,778.71 amounts to concealment of a turnover ass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a false return". It is clear from a bare reading of section 43 that the concealment of turnover or the aggregate of the amount of purchase prices and furnishing of a false return, to fall within the ambit of this section, must be accompanied with mens rea. If the assessee had a bona fide doubt whether the purchases of paddy and other grains were taxable or not and for this reason if he did not sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X