ASHWANI KUMAR MISHRA,J. - (1.) Tribunal vide its order dated 21st April, 2017 has found that purchase of chassis vide form-C was valid inasmuch as assessee is engaged in the business of manufacture and sale of readymade mix concrete and for its transportation chassis would be necessary. Rule-13 of the Central Sales Tax (Registration and Tenure) Rules, 1957 has been relied upon for the purposes. The Tribunal has further found that subsequent in point of time an amendment has been applied by the assessee in its registration certificate to include chassis also. With such findings, the Tribunal has observed that there was no intention to evade payment of tax and penalty imposed has been waived. Learned Standing Counsel has taken the Court through the order of the Tribunal and other materials in order to contend that ingredients of Section-10(b) of the Act are made out.
(2.) Perusal of the order would go to show that none of the authorities have found that there was any false representation by the assessee and therefore the imposition penalty under Section 10(b) of the Act of 1956 would clearly not be justified. The finding returned by the Tribunal in that regard is in accordance with law. Rule-13 of 1957 Rules does not restrict the import of materials only to the extent specified in the registration certificate and if the machinery is shown to be otherwise covered unde Rule-13, the use of form would be valid. Question posed for consideration in this revision is thus answered against the revenue and in favour of the assessee.
(3.) Revision stands consigned to record.;