COMMISSIONER OF SALES TAX Vs. BOMBAY GARAGE

JUDGEMENT

(1.) THE question of law referred by the Sales Tax Appellate Tribunal (Board of Revenue) is as follows :

(2.) THE assessee's registration certificate mentioned the following articles : "petrol, motor parts, refrigerators and allied machines w. e. f. 22nd August, 1957. Lubricants, greases, tyres, diesel engines, new cars and trucks, buses, electric motors, frigidaire parts.

(3.) THE assessee imported air coolers between 10th January, 1968, and 9th April, 1971, and issued declarations in C form. The assessing authority imposed penalty under Section 10a read with Section 10 (b) of the Central Sales Tax Act, on the ground that air coolers were not covered by the registration certificate of the assessee. The assessee's appeal was rejected by the Appellate Assistant Commissioner of Sales Tax. In second appeal, the Tribunal came to the conclusion that the assessee was under a bona fide belief that air coolers were covered under the description "electric motors, refrigerators and allied machines" as occurring in the registration certificate. On this finding, the Tribunal cancelled the penalty.