1972 (8) TMI 110

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....Bishamber Lal, Advocates, with him), for the respondent.   S.T. Desai, Senior Advocate (K. Baldev Mehta, Advocate, with him), for the appellant.   --------------------------------------------------   The judgment of the court was delivered by   HEGDE, J.-We find no merit in this appeal. The respondent is carrying on the business of manufacturing of cement at Sawai M....

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....the preferential rate of tax on the abovesaid purchases and imposed a penalty of Rs. 50,000 under section 10A of the Act. In appeal, the Deputy Commissioner, Sales Tax (Appeals), modified the order of the assessing authority and reduced the penalty to Rs. 28,000 on the ground that no penalty could be imposed on purchases effected before October 1, 1958, when section 10A was brought into force. ....

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....Board referred to the High Court the following two questions of law for its opinion: (1) Whether on the facts and circumstances of the case, the bull- dozers, dumpers and tipping wagons were chargeable with sales tax at the full rate or at the preferential rate under section 8(3)(b) of the Act. (2) Whether in the circumstances of the case penalty under section 10A of the Act can be imposed u....

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.... of the goods if the offence had not been committed: Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section." We are told that the respondent is guilty of an offence falling under section 10(b) which reads: "If any person..... being a registered dealer, falsely represents when ....