1970 (1) TMI 66

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....he petitioner. The assessee secures allotments year after year from the Director of Industries and Commerce for importing certain raw material for purposes of his business. It is common ground that the accounts of the assessee reflected the correct state of affairs and that on check of such accounts, it was found that he utilised in the course of his trade only the actual quantum of raw material g....

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....ales Tax Act, 1959, and penalties also were imposed on the ground that the accounts did not reflect properly the production. The conclusion, however, was based upon the application made by the assessee to the Director of Industries and Commerce showing therein inflated figures of production. As already stated, that was for the purpose of securing a higher quota, if it was possible, from the author....

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.... for the grant of a quota for import of certain raw materials for the purpose of his business, conducted himself in a manner which is not conducive to ethics. But this is purely for a department other than the sales tax department to take notice of and do such things as are necessary in the eye of law. But on that only ground, which is purely on a moral plane, can a taxing authority seek permissio....