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2010 (1) TMI 947 - HC - VAT and Sales TaxWhether Tribunal was justified in law in holding that the transactions were not sales in the course of export within the ambit of section 5 of the Central Sales Tax Act, 1956 - sale was for export and not in the course of export, there is no material to show that the goods were cleared at custom station except that the goods were delivered to the foreigners at Airport, case did not involve sale at shop but sale or transfer or dispatch involved export of the goods to identifiable foreign destination as per record, decision in favour of the Revenue Whether Tribunal was justified in law in confirming the penalty levied under section 36(2)(c) Explanation (1) of the Bombay Sales Tax Act, 1959 – Held that:- none of the authorities under the Act have recorded detailed reasons for levying penalty under the said section 36(2) (c), assessee is relying on the interpretation of the provisions which involved complexity of principles of interpretation, penalty under section 36(2)(c) cannot be sustained, Tribunal was therefore not justified in law in confirming the penalty levied under section 36(2)(c) Explanation (1) of the BST Act, decision in favour of the assessee and against the Revenue
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