9911796707
TMI Blog2008 (7) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant. Even otherwise, under section 3B of the Act the applicant's liability to pay the difference in the tax by way of penalty, is very much there. It cannot avoid its liability for its own wrong. So far as the argument that there is no column in form IIIB to state as to whether the purchasing dealer is entitled to purchase the raw material at concessional rate of tax or whether such purchase is exempt, is concerned, it will not make any difference on the facts of the present case inasmuch as it is admitted by the dealer-applicant in reply to the show-cause notice that in form IIIB issued by it, it is mentioned that such purchases are totally exempt from payment of tax. The applicant is bound by its own representation and admission. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch form IIIB claiming total exemption. In reply to the show-cause notice issued by the assessing authority, the applicant came out with the case that although it was entitled for partial exemption from payment of tax on such purchases but due to mistake of its employees the forms claiming total exemption were sent to the Indian Oil Corporation. The assessing authority examined the account books of the applicant and also the forms which were issued by it to the Indian Oil Corporation. In respect of purchase of refined furnace oil, it was found that the applicant was not authorised to issue form IIIB claiming total exemption and as such, it has made purchases worth Rs. 18,75,851.69 without payment of any tax. The said commodity wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by it to the Indian Oil Corporation mentioning that it is entitled to total exemption of tax. Obviously, the dealer-applicant wrongly mentioned in forms IIIB that its purchases are totally exempt from tax. It may be noted that the matter was heard by this court earlier and the following order was passed on January 7, 2008: Heard Sri Pawan Shree Agarwal, learned Counsel for the dealerapplicant and Sri Nimai Das, learned Standing Counsel. The only issue which survives in this revision is as to whether the assessing authority of the Indian Oil Corporation from whom the present dealer had made the purchases against form IIIB (claiming total exemption of tax when it was entitled to only partial exemption) has been charged to tax on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So far as the argument that there is no column in form IIIB to state as to whether the purchasing dealer is entitled to purchase the raw material at concessional rate of tax or whether such purchase is exempt, is concerned, it will not make any difference on the facts of the present case inasmuch as it is admitted by the dealer-applicant in reply to the show-cause notice that in form IIIB issued by it, it is mentioned that such purchases are totally exempt from payment of tax. The applicant is bound by its own representation and admission. Had there been no such writing on the said form IIIB by the applicant, there might have been an occasion for the selling dealer to ask the applicant, the purchasing dealer, to send a copy of the recogni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99] 15 NTN 752. there was a mistake in the recognition certificate and the dealer having acted on that basis it was held that levy of any amount under section 3B of the Act was not justified as the declaration was neither false nor wrong . On the facts, the case is distinguishable as in the present case there is no mistake in the recognition certificate issued to the present dealer. The other decisions, referred to above, by the learned counsel for the applicant were rendered in a totally different factual background and they have no application to the controversy involved in the present case, even remotely. In Jagdish Rai Shyam Mohan [2001] UPTC 307, the court took the view that as there was no necessity to issue forms and no tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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