1996 (5) TMI 403

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....the assessee arise from the order of the Tribunal. The assessee is a dealer registered under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act") and filed its quarterly return ending March 31, 1981 on April 30, 1981 showing their taxable inter-State sales at Rs. 55,43,561.82. A sum of Rs. 2,17,060 was paid as tax under the Central Act on this turnover. The assessee filed revised return pertaining to the said quarter on July 31, 1981. In the revised return, it enhanced its taxable inter-State sales from Rs. 55,43,561.82 to Rs. 87,11,749 and tax amounting to Rs. 1,18,006 on the suppressed turnover of original return was also paid along with the filing of the revised return. After examining the revised return, Ass....

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....void payment of Government dues for another three months. There is no substance in this submission. Tribunal found as a fact that under section 10(5) of the Punjab Act, a revised return could be filed only if there was any omission or error which was accidental and honest. Assessee had not included the sales which were shown in the revised return either in the current quarter or in the next quarter. The railway receipts were in the name of the consignee and not in the name of the consignor. The moment railway receipts were obtained which were received by the assessee, which fact was not denied, the sale was complete. It was concluded on fact that there was no omission or error which could be called accidental or honest to enable the assesse....