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2020 (8) TMI 777 - HC - VAT and Sales TaxLevy of penalty under Section 10A of the Central Sales Tax Act, 1956 - it was viewed by the respondent that procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C-Form was improper for the period in dispute namely the assessment years 2007-2008, 2009-2010 and 2011-2012 - HELD THAT:- There is no doubt that the petitioner is engaged in generation of electricity. For generation of electricity the petitioner is required to use Low Sulphur Heavy Stock Furnace Oil. Earlier when the petitioner had obtained certificate of registration on 06.06.2000, there was a specific reference to Furnace Oil - Later, the registration was altered as Power Generating and Distributions and Transmission and Oil. This amendment was made to the registration certificate with effect from 06.06.2000 vide amendment to the registration certificate issued on 24.07.2001. Thus, it is evident that petitioner was entitled to procure oil of every description as long as it was intended for generation of electricity and power along with, the other goods specified in the Certificate of Registration, oil would include Low Sulphur Heavy Stock Furnace Oil. It is also not the case of the respondent that Low Sulphur Heavy Stock Furnace Oil was not used for generating electricity and power - the conclusion arrived in the impugned orders that the petitioner had wrongly procured Low Sulphur Heavy Stock Furnace Oil against C-Form cannot be countenanced. Petition allowed.
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