STATE OF TAMIL NADU Vs. SRINATH PHARMA

JUDGEMENT

(1.) THIS present action had been resorted to, to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal, Second Additional Bench, Madras 600 104 (for short "the Tribunal") dated April 30, 1984 and passed in Tribunal Appeal No. 1620 of 1982.

(2.) TVL. Srinath Pharma, No. 14, Ravanaiar Street, madras-3, are registered dealers under the Central Sales Tax Act, 1956 (Act No. 74 of 1956) (for short, "the CST Act" ). A certificate of registration was granted in their favour to purchase "ayurvedic", "allopathic drugs and medicines", by using" C"forms. But, later on, they purchased" rubber bags"," plastic tubes"and" glass syringes"to the value of Rs. 29, 785. 90 by using" C" * forms. They did not apply before the competent authority for the inclusion of those goods in the certificate of registration, until they were detected by the department.

(3.) THE assessing officer was of the view that those explanations were the outcome of the afterthought bearing on the issue. THEy admitted in the earlier reply itself that they were not aware of the rules. THEy wanted to escape from the liability of penalty, merely stating that an intimation had been sent to the competent authority. Even in the copy of the said letter, they requested permission to deal in surgical goods. This clearly proved beyond doubt that the dealers had not applied earlier, until it was detected by the department.