1969 (7) TMI 98

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....revise an order of the Sales Tax Appellate Tribunal by which it modified the penalty imposed. It is not in controversy, and, indeed, as found by the Tribunal, that the 'C' Forms had been misused and thereby an offence was committed within the scope of section 10(b) of the Central Sales Tax Act, 1956. The department levied penalty at 10½ per cent. on the view that, in the circumstances, the ....

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....ing a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration. The words "if the offence had not been committed" clearly point to the result that the tax for purposes of assessing one and a half times thereof is not that which would have been levied on the basis that the 'C' Forms had not been complied with or....