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2011 (2) TMI 1328 - KERALA HIGH COURTPenalty levied for alleged evasion of tax for inter-State purchase of steel cylinders used in the packing and sale of medical oxygen. Held that:- Even though rule 58(18) of the Rules does not authorise the petitioner being registered dealer to use form 16 for transport of capital goods, namely, cylinders purchased inter-State, the petitioner's counsel submitted that through a circular the Commissioner has permitted registered dealers also to transport goods purchased for own use under cover of form 16 issued. In view of the Commissioner's order, we feel the violation, if any by the petitioner, is only technical not involving any evasion of tax, and so much so, there is no case of penalty against the petitioner. Penalty cancelled. Appeal allowed.
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