2011 (1) TMI 1282 - ALLAHABAD HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Penalty levied under section 10A read with section 10(d) of the Central Sales Tax Act, 1956 challenged Held that:- For the purpose of levy of penalty under clause (d) of section 10 of the Central Act, the relevant consideration is whether the goods purchased against form C have been used for the purpose for which registration has been granted or not. As stated above, the raw materials, etc., have been used for the printing of lottery tickets for which the registration was granted and, therefore, there was no violation of clause (d) of section 10 of the Central Act. In the result, all the three revisions are allowed. The penalty levied under section 10A read with section 10(d) of the Central Act is hereby quashed.