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2015 (9) TMI 1641 - ALLAHABAD HIGH COURTWaiver of penalty u/s 10A of Central Sales Tax Act - misuse of form-C - violation of terms and conditions of central registration certificate - penalty was deleted by taking a view that the generator sets, which were being exported was the part of the machine and the assessee was not liable to pay any tax on it being an item under its registration certificate - Held that:- This view has been settled by this Court in the case of Majhola Distillery & Chemical Works Pilibhit vs. C.S.T. reported in 2005 UPTC 318 wherein this Court has held that the generator set was purchased by the assessee for the purpose of running the plant and machinery under the bonafide belief that it would be included in the registration certificate. The question of law is answered in favour of the assessee and against the department.
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