TaxTMI 
TaxTMI 
1993 (7) TMI 329
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....d that these declaration forms will not be valid for claiming exemption in respect of sales made to registered/authorised dealers (?). In the notification, names of four dealers (petitioners Nos. 1 to 4) have been mentioned: (1) M/s. Ramesh Traders, (ii) M/s. Arun Trading Co., (iii) M/s. Ram Niwas & Co. and (iv) M/s. Arvind Kumar Goel. Aggrieved by the said notification the petitioners filed these writ petitions before this Court. On May 22, 1993, notices were issued to the respondents to show cause why rule nisi be not issued. Replies to the show cause were filed by the respondents. The respondents have taken the preliminary objection that the petitioners are not entitled to any relief under the extraordinary jurisdiction of this Cou....
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.... on a monthly rent of Rs. 60 from Smt. Sunheri Devi wife of Shri Satya Prakash. In these business premises, another business was floated in the name and style of Ram Niwas & Co., which was owned by Ram Niwas, who is stated to be brother-in-law of Satya Prakash. The petitioner tried to mislead the Sales Tax Department by giving the address of 1825-27/12, Main Road, Malka Ganj. The petitioner opened bank account giving the address of 2279, Gali Hinga Beg, Tilak Bazar, Delhi, which premises belong to the leader of the game Satya Prakash, Proprietor, Kanwar Shanker & Bros. The petitioner stood surety in the case of Kanwar Shanker and Bros. for Rs. 5 lakhs and again for Rs. 50,000. The petitioner also stood surety for Rs. 25,000 each under....
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....had no godown, though the petitioner is engaged in the business of chemical and kirana. The respondents has mentioned in the counter that this petitioner is in league with other dealers. The petitioner applied for issue of registration certificates under the Delhi Sales Tax Act, 1975, and the Central Sales Tax Act, 1956, on February 27, 1991. Certificates were issued with liability to pay tax with effect from January 29, 1991. The business was a sole proprietorship concern and owned by Shri Rohtas Kumar, the petitioner. In the premises where the petitioner was doing the business, another firm, namely, M/s. Rohtas Kumar Satish Kumar was also carrying on the business activities. The petitioner obtained statutory forms from the department n....
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....60,124.00 6,61,19,247.00 These bogus registered dealers evolved a scheme to indulge in fraudulent business transactions to cheat the Sales Tax Department of huge sales tax. They also furnished false documents on the basis of which they obtained registration certificate from the Sales Tax Department and at times in connivance with the Sales Tax Officers also. The pattern of the business activities and purchases and sales effected by these dealers would indicate that their transactions were mostly on papers and goods so purchased were disposed of and their sales were not accounted for. The respondents have indicated a large number of instances of furnishing of false information by the petitioners in order to obtain sales tax certificate....