1980 (3) TMI 251

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ence made by the Sales Tax Appellate Tribunal referring for our answer the following questions of law: "(1) Whether or not conversion of paddy into rice and conversion of other grains into dal is manufacture of other goods which are different from either paddy or the whole grain, as the case may be? (2) Whether on the facts and circumstances of the case, the failure of the assessee to disclo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rately concealed his turnover or aggregate of the amount of purchase prices in respect of any goods or furnished a false return". It is clear from a bare reading of section 43 that the concealment of turnover or the aggregate of the amount of purchase prices and furnishing of a false return, to fall within the ambit of this section, must be accompanied with mens rea. If the assessee had a bona fid....