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2012 (11) TMI 371 - HC - VAT and Sales TaxPenalty under section 10A of the Central Sales Tax Act – on the opposite party-dealer in respect of the purchase of cable and light fittings against form C – alleged that while issuing form C for purchase of the aforesaid goods, the opposite party-dealer wrongly declared that it was authorized under its certificate of registration under the Central Sales Tax Act, 1956, to purchase the said goods against form C – Held that:- Treated "cables and light fittings" as covered under the items mentioned in the registration certificate, but such observations when read in the light of the entire order show that the Tribunal was of the view that the word "consumbers" as used in the registration certificate could be given interpretation as including "cables and light fittings" meant for light work in execution of works contract, and therefore, the belief of the opposite party-dealer that the "cables and light fittings" imported by the opposite party-dealer were covered under its registration certificate, was bona fide belief - opposite party-dealer made the representation under bona fide belief that the goods in question were covered under its registration certificate - Trade Tax Tribunal was legally justified in quashing the penalty order passed under section 10A of the Central Sales Tax Act, 1956
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