9911796707
TMI Blog2005 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation. 2.. Whether under the facts and circumstances of the case the degree of proof required for levying penalty in respect of sale made to M/s. Oriental Trading Corporation should have been larger as compared to the sales made to other four dealers. 3.. Whether under the facts and circumstances of the case there was any mens rea on the part of the applicant-company to furnish inaccurate particulars of sales so far as sales made to M/s. Oriental Trading Corporation were concerned. 4.. Whether under the facts and circumstances of the case when the Revenue did not lead any evidence to establish as to what was the fakeness in the forms ST-1 of M/s. Oriental Trading Corporation, could it be alleged against the applicant-company tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocal Act. 3.. The petitioner challenged the order of reassessment by filing an appeal which was also dismissed by the Commissioner of Sales Tax, vide his order dated 14th January, 1993 and the second appeal preferred by the assessee before the Sales Tax Appellate Tribunal also met the same fate. The order of the Tribunal dated 9th April, 2001 is the foundation for filing an application under section 45(2) of the Act, a copy of which has been annexed to the petition as annexure P5 and P6 respectively. The case of the petitioner is that the above substantial questions of law arise for consideration of the court as the penalty action initiated by the authorities under section 56 of the Act culminated into the judgment of the criminal court h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dealer to file proper declarations. Despite grant of opportunity on 7th May, 1985 as well as 8th June, 1986, no such declarations were filed. However, it was stated that the files be summoned from all the concerned purchasers with whom the petitioner had sale transactions. Certainly, it was expected of the dealer to fully and completely discharge the primary onus placed upon him and to show that the forms/declarations submitted by the assessee were genuine and were by "registered dealers". The assessing officer has specifically noticed "it is evident that the dealer failed to produce any documentary evidence to prove the genuineness of the declarations." The case of each of the purchaser from the petitioner-dealer was found to be fak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edent creating a liability on the selling dealer to sell to a registered dealer without charging tax on an express or implied representation by the State...... ......The appellant has avoided furnishing any material indicating that the sales had in fact been made to the purchasing dealers M/s. Mehar Enterprises and M/s. Jay Enterprises inspite of ample opportunities including the one in this Tribunal. The question of deduction of the sales to registered dealers would arise only after sale has been proved to have been made to the registered dealers. To that extent, it is the selling dealer who has to carry the ball. The appellant emphasised on the acceptance of his account books. The role of the account books is to record the monetar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven a registered dealer. The Tribunal held that so far as the dealers other than the Oriental Trading Corporation are concerned the material is that the forms were not issued to those purchasing dealers, although they were registered or that their ST-2 account differed. From that it was inferred that the appellant had not made any transactions to these purchasing dealers. However, the department was to establish that the appellant had accepted those forms knowingly or having reason to believe them to be false." 7.. The above recorded findings by the Appellate Tribunal and our discussion on the merits of the case clearly show that no question of law, much less any substantial question of law arises for consideration from the order of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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