1999 (11) TMI 847

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..... 1997 assessment year 1994-95 (Central) filed by the department. 2.. Facts giving rise to the present revisions are that the revisionist is a registered dealer under the Central Sales Tax Act. A certificate of registration was granted on July 27, 1991 effective from April 11, 1991. It related to wholesale and retail trades of mentha oil, de-menthalised oil and essential oil. The assessee had obt .....

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..... llate authority was set aside and that of the assessing authority was restored. Aggrieved by the orders of the Tribunal, the dealer has filed these two revisions. 3.. Sri Piyush Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel have been heard. 4.. It is submitted that even though an application was moved subsequently for amendment for the registration .....

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..... It is submitted that it is likely that the dealer might not have stated in his application as to for what purpose the essential oil was to be purchased. It is further submitted that there was violation of clause (b) of section 10 of the Central Sales Tax Act, 1956 for which the penalty was imposed under section 10-A. 5.. During argument, Sri Piyush Agrawal has produced copy of the registration .....

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..... h purchase and sale. Once the certificate was issued for the wholesale and retail trading of the said goods it included purchase of the essential oil for purposes of the sale also. Subsequent modification in the certificate with effect from September 19, 1994 was not necessary. Therefore, the penalty has been imposed on mis-construction of the certificate. 6.. Besides this there appears to be no .....

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..... estion was whether after purchase, the goods he could have resold by him. In case he had used the goods for purposes other than those provided in the certificate of registration he could have been punished for violation of clause (d) of section 10 and not for violation of clause (b). Thus, at the time of purchasing the goods it cannot be said that the dealer had falsely represented that the goods .....

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