Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 703 - KERALA HIGH COURTWhether the JCB is not a "construction tool" as claimed by the petitioner? Held that:- So much so, contractors answer the description of processors of goods within the meaning of section 8(3)(b) of the Act and we therefore feel they are entitled to avail of concessional rate for purchase of the class of goods referred to in rule 13 abovestated. Unable to accept the contention of the petitioner that prior to the amendment to the certificate of registration incorporating JCB also in it, the petitioner is entitled to purchase JCB at concessional rate as a "tool" which only was covered by the certificate of registration issued to the petitioner at the time of purchase of the equipment. So much so, inter-State purchase of JCB against issuance of C form prior to inclusion of the same in the certificate of registration is a violation punishable under section 10(b) of the Act for which penalty could be levied in lieu of prosecution. We, therefore, uphold in principle the penalty levied on the petitioner under section 10A of the Act. We are in agreement with the contention of the petitioner that the offence is only technical. We, therefore, reduce the amount of penalty to ₹ 1 lakh (rupees one lakh only).
|