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2013 (3) TMI 400 - UTTARAKHAND HIGH COURTNon registration under sales tax - Plant and machinery imported by the assessee though under Form ‘C’ but without registration - penalty levied - Held that:- As the assessee had registration under the Central Sales Tax Act for importation of the subject plant and machinery. Assessee, therefore, committed no offence while importing the subject plant and machinery. If the assessee did not commit any offence while importing the subject plant and machinery, merely because the assessee held out that it has not applied for registration of plant of machinery under the Central Sales Tax Act, no prudent person can proceed on the basis that the assessee committed any offence and, accordingly, is liable to be penalized.
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