2003 (1) TMI 687

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssment year 1980-81. 2. The dealer-opposite party was manufacturing barbed wire and other items of iron and steel and was holding recognition certificate under section 4-B. During the year under consideration, dealer had obtained form III-B from its assessing authority and issued the same for purchasing raw material. A proceeding under section 3-B had been initiated on the ground that the man .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... section 4-B of the Act. The proceeding under section 3-B can only be taken when dealer issues false or wrong certificate or declaration. Since dealer was holding valid recognition certificate during the year under consideration and form III-B was issued by the assessing authority, such form III-B cannot be said to be false or wrong, therefore, the proceedings under section 3-B could not be taken. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X