2004 (7) TMI 618

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...., the petitioner was assessed to taxable turnover of Rs. 7,56,700 under the Central Sales Tax Act, 1956. Subsequently, notice was issued that the petitioner had paid tax on purchase of boiler equipments and furnace oil from registered dealer in other State by issuing "C" form declaration even though such items were not covered under the C.S.T. registration certificate at the time of such purchase.....

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....lant was exporter of textiles and ".... ... it is very much essential for them to purchase items mentioned in the assessment order, such as labels, packing strips, polybags, hessian cloth, etc.". The Special Commissioner and the Commissioner of Commercial Taxes thereafter initiated a suo motu revision and issued show cause notice. The petitioner in reply to such show cause notice indicated that th....

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....as submitted that before imposing penalty under section 10-A of the Central Sales Tax Act, 1956, the concerned authority is required to come to a conclusion regarding mens rea of the dealer. It has been submitted by the petitioner that the petitioner did not have the requisite mens rea and "C" form had been utilised on a bona fide belief that the petitioner was entitled to purchase articles by usi....

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.... basis of bona fide consideration. It is of course true that the original authority has not accepted such a contention. However, the matter had been challenged in appeal by the present petitioner. Unfortunately, however, the appellate authority allowed the appeal of the petitioner on a total different conclusion which had no nexus with the contentions raised. Therefore, the revisional authority wa....