2000 (9) TMI 1033

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....al, Sales Tax, Delhi, in appeal No. 44/STT/2000-2001. The said appeal relates to the assessment year 1992-93. An extra demand of Rs. 2,70,917 was raised on account of the petitioner's failure to produce statutory forms in respect of sales, claimed to have been made to registered dealers. The quantum of transactions covered by the forms which were required to be produced was Rs. 38,70,235. An ap....

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....disputed demand was made. Tribunal noticed that the conduct of the petitioner was not above board. In fact it had made wrong statement before the first appellate authority. Considering the same, the Tribunal directed deposit of Rs. 1.5 lakhs by September 11, 2000, while noticing that requisite forms were claimed to be in possession of the petitioner. Tribunal felt with the acceptability of the ....

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....oner obtained an advantage by making a wrong statement and, therefore, stringent action was necessary. 3.. It is undisputed that a wrong statement was made before the first appellate authority about the possession of forms at the time the stay application was taken up. But we feel that should not have been taken to be the determinative factor regarding crucial question as to whether the forms p....