2003 (4) TMI 547

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....nal in Second Appeals No. 871 of 1985 and 572 of 1985 for the assessment years 1979-80. The said appeal arose out of proceedings under section 15-A(1) of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act"). 2.. The assessee, who is a manufacturer of iron chain, applied for grant of recognition certificate under section 4-B of the Act for the purchase of raw material on c....

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....-- (a) has without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under this Act before furnishing the return or along with the return, as required under the provisions of this Act; or ............... (l) issues or furnishes a false certificate or declaration by reason of which tax o....

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....enalised for making purchases against the said recognition certificate. I am not at all impressed by this argument. Under clause (l) of section 15-A(1) penalty is attracted only when the assessee has issued or furnished a false certificate or declaration. In the present case it is not the case of the department that the assessee had issued or furnished a false certificate or declaration. The asse....