TaxTMI 
TaxTMI 
2004 (5) TMI 546
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....f the Central Sales Tax Act. A copy of the registration certificate has been filed by the parties before this Court. In the said registration certificate which is effective from May 29, 1976, the dealer has been authorised to issue form C in respect of various items mentioned in the registration certificate. One of the items mentioned in the said registration certificate is at the Serial No. 20. Against the Serial No. 20 "machine tools" is mentioned. The assessing officer issued a show cause notice to the dealer to show cause as to why penalty should not be imposed for issuing form C in respect of various items which are not covered by the registration certificate. Although in the show cause notice the department objected the issuance of f....
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....erused the record. The learned counsel for the applicant submitted that the "wielding material" imported in State of U.P. against form C is covered under entry No. 20 of the registration certificate. In other words it is nothing but "machine tools". In support of his submission he has placed reliance upon two judgments of this Court in the case of (1) Wasti Ram & Sons v. Commissioner, Sales Tax 1987 UPTC 1366 and (2) Commissioner, Sales Tax, U.P., Lucknow v. Tek Invest (India) Pvt. Ltd. [2003] 133 STC 148; 1998 UPTC 128. In my view none of the aforesaid judgments have any application to the facts of the present case. Neither the learned counsel for the dealer nor the learned Standing Counsel could point out as to what is meaning of "machine....
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....g machine. Therefore, it cannot be said that it is covered by "machine tools". "Wielding material" cannot be treated "machine tools". 5.. At this stage it is necessary to notice the observation of the Tribunal in the order under revision which has not been controverted. It reads as follows: "The only material on which the assessee falls back to substantiate their bona fides is the registration certificate. They would, however, admit that the goods enumerated in the registration certificate do not enable them to purchase the goods which they did by issue of form C. The items imported, for which the C forms in question were issued do not fall in the categories mentioned in the list of the registration certificate." 6. Therefore, I do not f....
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....ges, draght gauges, ammeter, temperature recorders, pressure recorders. 24. Reduction gear and its spare parts. 25. Springs. 26. Lathe machine, shaper, planner, drilling machine, grinders bands of machine, anvil, bench-vicsa. 27. Steam valves, pressure tubes. 28. Centrifugal machine. 29. D.S.M. screen. 30. Filter presses for sugar factory. 31. Sulphur burner. 32. De-super-heating station containing archa valves, etc. 33. Over head cranes. 34. Double reduction gear. 35. Weighting machine. 36. Centrifugal pumps. 37. Diesel generating set. 38. Vacuum filter. 39. Brass tubes. 40. Chain and slates. 41. Filter press plates and frames. 42. Cane cutting knives. 43. Power capacitors. 44. Fire fighting equipments. 45. Electrical equipments and other ....
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....inding recorded by the Tribunal on the question of false representation and mens rea were also attempted to be challenged. Reliance was placed on two decisions of this Court in the case of Commissioner of Sales Tax v. Kisan Sahkari Chini Mills Ltd. 1995 UPTC 1137 and Kisan Sahkari Chini Mills Ltd. v. Commissioner of Sales Tax 2003 UPTC 1197. 10.. On facts the aforesaid decisions are distinguishable. Firstly, no such plea was taken by the dealer in reply to the show cause notice. There is nothing on the record to suggest that the dealer had been issuing form C in respect of the aforesaid three items in dispute since the time of registration. The learned counsel for the applicant could not point out any material from which it can be inferred....