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2009 (12) TMI 854 - KARNATAKA HIGH COURTWhether the purchase of the cement by the petitioner-assessee for construction of resorts attracts the payment of Central sales tax? Held that:- In the instant case we not only find that the show-cause notice has been issued on September 5, 2001 for which admittedly the assessee has not replied nor objected to at the first appellate stage. On the other hand the assessee has taken up the contention that penalty cannot be levied under section 10(d) of the CST Act which in fact is to be understood that the assessee was well aware as to under which provision of the Act the penalty is being levied. Hence, the assessee now cannot contend contrary to the grounds urged before the first appellate authority for assailing the order of the learned Tribunal. In view of the above facts, the question of law raised in the petition memorandum has to be answered against the assessee and in favour of the Revenue. Accordingly the petition is dismissed.
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