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TMI Blog2020 (2) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... ly included in the Registration Certificate of the Assessee, no mens rea can be attributed to the Assessee for purchase of the same at concessional rate against C Form and therefore, the question of imposition of penalty under Section 10(b) of the Act read with Section 10-A of the Act does not arise. Petition dismissed - decided against Revenue. - W.P. Nos.46181, 46240 of 2002 And 28079 of 2004 - - - Dated:- 27-1-2020 - Dr. Justice Vineet Kothari And Mr. Justice R. Suresh Kumar For the Petitioner : Mr.Mohammed Shafiq, Spl.G.P. For the Respondents : Mr.R.Hemalatha COMMON ORDER (made by Dr.VINEET KOTHARI, J.) The State has filed this writ petition aggrieved by the order of the learned Sales Tax Appellate T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 26.3.98 issued by the Commercial Tax Officer, Bazaar circle, Tiruppur and a copy of the same is enclosed and perused by this Tribunal. This shows that the Assessee is entitled to purchase the same by issue of C forms. In 109 STC 392 in the case of Ceronation Arts Crafts vs. State of Tamil Nadu, it was held that, the bona fide use of the form by the dealer, who had used these items in the goods manufactured by it had been accepted by the assessing officer. That plea could not be said to have been lacking in bona fides as it had uniformly been accepted in all the earlier assessment orders and the certificate was also subsequently amended to include these other items. Having regard to these facts, the dealer cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the Assessee, no such penalty can be imposed. The relevant portion of the said judgment of Full Bench of this Court is quoted below for ready reference. 21. Section 10(b) of the Act provides for an offence if any person being registered dealer falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration. The expression falsely represents clearly shows that the element of mens rea is the necessary component of the offence. In the absence of mens rea, resort to penal provision would not be proper unless it is established that the conduct of the dealer was contumacious or that there was deliberate violation of the statutory provision or willful disregard thereof. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial and not otherwise. To avail the concessional rate of tax under Section 10, the assessee has to satisfy three conditions: (a) he must be a registered dealer of any raw material; (b) raw material must be used for the manufacture of goods; and (c) the said manufacture in the State should be for the purpose of sale by him within the State or in the course of inter-State trade or commerce or in the course of export outside the territory of India. The respondent herein satisfied all the above tests and, therefore, the respondent assessee was entitled to such concessional rate as may be notified by the State Government. The respondent assessee used diesel as raw material for the manufacture of the end product, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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