1991 (2) TMI 396

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....y the assessee relating to the assessment years 1982-83, 1983-84 and 1984-85. Since the point involved is common, the tax cases are being dealt with by this common judgment. 2.. The assessee is a dealer who was found to have purchased steel flats from other States by issue of declarations in form C. The steel flats were required for use in the manufacture of diesel engine parts. Verification of....

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.... that the assessee himself applied for inclusion of this item in the certificate of registration only on July 16, 1985. On the basis of this finding that the assessee had with full knowledge, that they were not entitled to use the C form for purchase of steel flats used the same, the assessing authority found that the provisions of section 10(b) of the Act, which provides that if any person, being....

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....e of steel flats by issue of declaration in form C and the assessing authority had, therefore, rightly held that there had been a false representation attracting the provisions of section 10(b) of the Central Sales Tax Act and the penalty under section 10A of the Act. However, leniency was shown by the Appellate Assistant Commissioner, and the levy of penalty at the rate of 150 per cent of the tax....

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....rom 100 per cent of the tax due as imposed by the Appellate Assistant Commissioner to an amount equal to 50 per cent of the tax due for all the years. 4.. The learned counsel for the assessee-revision petitioner once again submitted that the assessee was not guilty of making any false representation and that the mere fact that the assessee had asked for inclusion of the item in the certificate ....