liability in case of non-verification of form 'C'

Hon'ble Supreme Court in the case of M/s. Radio and Electrical Ltd. and another v/s. The State of Madras reported in 18 S.T.C. Page-222, His Lordship has observed at page-233 as under." Indisputably the seller can have in these transactions no control over the purchaser. He has to rely upon the representation made to him. He must satisfy himself that the purchase is a registered dealer, and the goods purchased are specified in this certificate, but his duty extends no further If he is satisfied on these two matters, on a representation made to him in the manner prescribed by the Rules and the representation is recorded in the certificate in form "C" the selling dealer is under no further obligation to see to the application of the goods for the purpose for which it was represented that the goods were intended to be used. If the purchasing dealer misapplies the goods he incurs a penalty under section 10. That penalty is incurred by the purchasing dealer and cannot be visited upon the selling dealer. The selling dealer is under the Act authorized to collect from the purchasing dealer the amount payable by him as tax on the transaction, and he can collect that amount only in the light of the declaration mentioned in the certificate in form "C" He cannot hold and enquiry whether the notified authority who issued the certificate of registration acted properly, or ascertain whether the purchaser, notwithstanding the declaration, was likely to use he goods for a purpose other than the purpose mentioned in the certificate in form "C". There is nothing in the Act of the Rules that for infraction of the law committed by the purchasing dealer by misapplication of the goods after he purchased them, or for any fraudulent misrepresentation by him, penalty may be visited upon the selling dealer.

Dear Mr. Sandeep. Refer decision of M/s. Agra Gavert India Ltd. V/s. State of Tamilnadu (123 STC 108)regarding authantication of Form-C.

Can u Provide me the scanned copy of the order i will be great ful to u,

snehedev@rediffmail.com

UPADHYAY IS EXPLAINED  IN DETAIL I AGREE WITH HIM.

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