2019 (4) TMI 985

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..... y itself and for the mistake of the assessing authority, the assessee cannot be held liable. Tribunal further held that it was not a case of false representation and the machine has been purchased against Form-C and there was no false representation. The finding so recorded by the Tribunal is finding of fact and no interference is required. Revision dismissed. - Sales/Trade Tax Revision .....

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..... rieties and fittings etc. Further the dealer was also authorized to purchase cement, coal, coke and other items. During the assessment, it was found that the dealer had purchased one J.C.B. Machine valued at ₹ 21,60,000/- which the dealer was not authorized to purchase against Form-C. As such, the assessing authority imposed a penalty of ₹ 4,69,800/-. Against the said order, an appe .....

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