2009 (3) TMI 991

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.... Advocate JUDGMENT (Hon'ble Bharati Sapru, J.) Heard learned Standing Counsel for the revisionist State and Sri Piyush Agrawal for the assessee. 2. Since the controversy involved in these two revisions are identical, the same are being decided by a common judgment and order treating Trade Tax Revision No. 493 of 2001 as leading case. 3. The Trade Tax Revision No. 493 of 2001 has bee....

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....i) Whether on the facts and circumstances of the case, the Trade Tax Tribunal was legally justified to observe that there was no case of false representation on the part of the assessee even though the Tribunal has conceded that the act of the dealer was issuing the Form C for the diesel engine which was not included in the Central registration certificate?" 5. The facts of the case are that th....

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.... in agricultural implements and therefore the assessee issued Form C to produce the diesel engines under bonafide belief that this item was also included under its registration. 10. The Tribunal has taken a view that there was no malafide intention on the part of the assessee nor was there any false representation, while issuing Form C to produce the diesel engine. 11. Mens rea is one of the....