1999 (11) TMI 847

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...., 1991 effective from April 11, 1991. It related to wholesale and retail trades of mentha oil, de-menthalised oil and essential oil. The assessee had obtained form C from the department against which he had purchased essential oil. When fresh application for issue of form C was moved the department was of the view that the assessee has misused the earlier forms issued to it inasmuch as the registration certificate was not granted to it in respect of resale of essential oil. Penalty proceedings under section 10-A of the Central Sales Tax Act, 1956, were initiated for violation of the condition contained in section 10(b) of the Central Sales Tax Act, 1956. For the assessment year 1993-94 penalty of Rs. 45,217 and for the assessment year 1994-....

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....to for what purpose the essential oil was to be purchased. It is further submitted that there was violation of clause (b) of section 10 of the Central Sales Tax Act, 1956 for which the penalty was imposed under section 10-A. 5.. During argument, Sri Piyush Agrawal has produced copy of the registration certificate in form B. Perusal of it shows that it was issued by the Sales Tax Officer, Moradabad. It is specifically stated in the certificate that the certificate is being issued wholly (IKM) for wholesale and retail trades of mentha oil (de-menthalised oil) and essential oil. Not only this column No. (C) "cha" relates to details of packing material to be used in sale or resale of the goods and in this column the details given are, fibre ....