2000 (7) TMI 940

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be levied upon the assessee-opposite party on the purchase of Gari Gola from outside the State of U.P. against declaration form C. 2.. The assessee-opposite party is a registered dealer under the provisions of the Central Sales Tax Act and is engaged in the business of Kerana, etc. It is specifically registered under the Central Sales Tax Act, as a dealer for kerana, colour food, drugs, dry frui .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y to give any false declaration form C while importing Gari Gola against him. It was found that the assessee has been importing Gari Gola under the bona fide belief that it is an item of Kerana, even though it is liable to tax as oil seed being declared goods. 4.. It may be mentioned here that the word Kerana is a wide word and includes several items. Normally Gari Gola sold by the assessee has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X