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2017 (1) TMI 1564 - ALLAHABAD HIGH COURTPenalty u/s 54(1)(7) of the VAT Act - registration under Section 18(1) of the Act not secured - the revisionist was performing works contract w.e.f. May, 2013 onwards - Held that: - Once it is found that revisionist was engaged in the construction activity pursuant to works contract, without any valid registration, the imposition of penalty cannot be said to be bad in law - reliance placed in the case of K. Raheja Development Corporation Vs. State of Karnataka [2005 (5) TMI 7 - Supreme Court], where it was held that the transaction undertaken by the revisionist comes within the ambit of a works contract, and as such, the assessee was required to have got itself registered, and the transaction was also liable to payment of tax - revision dismissed.
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