1972 (4) TMI 94

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....RAMANUJAM, J.-The respondents in all the four cases are the same and they were assessees under the Central Sales Tax Act, 1956. For the assessment years 1958-59 to 1961-62, it was found that they, had purchased motor spare parts on the basis of the 'C' form certificate issued to them under the provisions of the Central Sales Tax Act for sale, but instead of selling them, they used them for their o....

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....he question is what is the quantum of penalty that has to be levied under section 10-A of the Act. Section 10-A empowers the authority who is competent to grant the certificate of registration to impose a penalty in a sum not exceeding 1½ times the tax which would have been levied under this Act in respect of the sale to him of the goods if the offence had not been committed. The Tribunal a....

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....ich would have been levied under the Act in respect of the sale effected by the assessee if the offence had not been committed, and that any other view will be inconsistent with the express words of the statutory provision. The following observations appear to be pertinent: "The words 'if the offence had not been committed' clearly points to the result that the tax for purposes of assessing one....

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....ustrial Corporation[1969] 24 S.T.C. 507. was specifically referred to, but not accepted as laying down the correct principle. We have gone through the above decisions and we find that they had proceeded on the basis that if an offence had been committed under section 10-A, it must be taken that the concerned assessee never applied for and obtained any valid certificate in form 'C' which would enti....