1979 (1) TMI 224

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....ered by RAMAPRASADA RAO, C.J.-In these two cases, the question involved is whether a registered dealer is liable to be penalised for having caused a violation which is characterised as a technical violation of section 10(b) of the Central Sales Tax Act. Section 10(b) of the Central Sales Tax Act provides that if any person, being a registered dealer, falsely represents when purchasing any class....

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....ified in the dealer's registration certificate. He compared the goods purchased by them with reference to the goods enumerated in the registration certificate. He found that the sunflower oil plant, pop-corn machines, 3 YDA machines, etc., purchased by the petitioners by use of C forms do not fall within the class or classes of goods enumerated in the C form certificate. The assessing officer took....

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....rther case is that they were under the bona fide impression that they were entitled to buy the goods in question by the issue of C forms in view of the registration certificate itself. Even on a prime facie examination of the contentions, they are inconsistent. The assessees rely on the registration certificate for the purpose of supporting their claim of bona fides. "Bona fide" is not an expressi....

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....truthful representation which is an equation of a false representation. As a matter of fact, our Court in T.C. No. 264 of 1972 considered the scope of the word "violation " and observed that if there is a violation, it was only the violation of section 10(b) and, if section 10(b) has been violated, there was no question of that violation being either technical or otherwise. Having regard to the ci....