9911796707
TMI Blog1995 (8) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... virtue of which its turnover of sales of rice manufactured by it is exempt from sales tax. During the year under consideration the revisionist sold goods to other parties within the State of U.P. in the sum of Rs. 2,86,397.53 and issued to the purchasers declaration in form III-C(2) declaring that in respect of the goods sold the assessee-firm is the first purchaser and accepts liability to pay purchase tax. The rice is taxable at the point of first purchase in terms of section 3-D of the Act, meaning thereby that the turnover of purchases of rice was taxable in the hands of the purchasers. Since the dealerrevisionist issued form III-C(2) to the purchasing dealers they ceased to be liable to purchase tax because by virtue of the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue at a very late stage although earlier the assessing officer was also of the view that the dealer had rightly issued form III-C(2) and that is why no objection was raised at the time of the assessment or at the time of issuing of the forms III-C(2) to the dealer. Rule 12-B makes detailed provisions regarding the issue of forms prescribed under section 3-D of the Act, form III-C(2) being one of them. A dealer can apply for the issue of blank forms to the Sales Tax Officer under rule 12-B(2). The forms are supplied on payment of certain fees and under sub-rule (4) a duty is cast on the Sales Tax Officer to examine that the requisition of the dealer for blank forms is genuine and reasonable and it is on such satisfaction that he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the impression that the sale being exempt the purchase too would also be exempt. It is quite anomalous that section 3-D taxes purchases even though the sale is exempt from tax thereby the benefit given under section 4-A is completely taken away. Penalty under section 15-A(1)(1) is leviable only if a certificate issued is false. In the Law Lexicon Dictionary by P. Ramanatha Aiyer, 1987 false has been stated to mean "erroneous, untrue, the opposite of correct, or true". The term does not necessarily involve turpitude of mind. In the more important uses in jurisprudence the word implies something more than a mere untruth; it is an untruth coupled with a lying intent (Wood v. State 15 Am Rep 664), or an intent to deceive or to perpetrate s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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