1973 (8) TMI 154

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....Commissioner of Sales Tax, Lucknow, the Additional judge (Revisions), Sales Tax, Bareilly, has referred the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the assessee had falsely represented when purchasing goods in the course of inter-State trade and commerce that it was a registered dealer and is/was it liable to pay penalty under section 10A....

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....tioned. The Sales Tax Officer instead of granting a fresh registration to the new firm, renewed the old registration through an oversight. This renewal was made under section 8-A of the U.P. Sales Tax Act. There was no application for registration under section 7 of the Central Sales Tax Act. The same position prevailed in the subsequent two assessment years, namely, 1963-64 and 1964-65. During th....

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....der clause (b), (c) or (d) of section 10. In the instant case, clause (c) would apply, which provides that if a person, not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer, he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both, etc. The finding of t....