9911796707
TMI Blog2002 (5) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears that the applicant/revisionist a Co-operative Federation Limited, Lucknow, is controlled by Government of U.P. and is engaged in the manufacture and sale of edible and non-edible oils and cakes. The applicant was granted registration under rule 5(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957. By virtue of it, the applicant/revisionist is entitled to purchase the goods, raw material on concessional rate which was used in production of notified goods. In the said certificate mill store, iron hard ware, machinery spare parts, etc., were duly mentioned. In the year 1991 in question, the applicant had purchased steel plate and steel tubes which were used for repairing of the machinery and the applicant under bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.. It has been contended on behalf of the applicant that under bona fide belief, form C issued on the strength of the registration certificate granted under Central Sales Tax Act in which spare parts and iron were specifically mentioned and the applicant purchased steel plate and tubes which were used for repairing of the machinery which was duly covered by spare parts and machinery and there was no otherwise intention to falsely represent or issue form C or misuse of the declaration form. 6.. It has been contended on behalf of applicant/revisionist that the form C can be issued for purchase of machinery/goods even though they are not directly producing goods and no penalty can be imposed on the said purchase against form C and in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under bona fide belief that their air cooler were covered by certificate of registration and penalty was not to be imposed. Such view was held by High Court of Madhya Pradesh justified. 9.. In [1972] 30 STC 565 (SC) (State of Rajasthan v. Jaipur Udyog Limited) wherein in case of false representation for the purchase of the goods and thus goods were covered by certificate of registration unless it is shown based on false representation penalty cannot be levied (sic). 10.. I have heard learned counsel for the parties and have perused the documents I find force in the contention of the petitioner and the order dated September 23, 2000 is set aside in respect of the revision relating to assessment year 1991 in Central Sales Tax Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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