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2020 (2) TMI 473 - HC - VAT and Sales TaxLevy of penalty u/s 10-A read with Section 10(b) of CST Act - purchase of diesel and fuel for generator set against the "C" forms at concessional rates - said items were not separately mentioned in the Registration Certificate of the Assessee under the CST (Registration and Turnover) Rules - HELD THAT:- The learned Appellate Tribunal was justified in holding that the Assessee was entitled to purchase the said fuel viz., diesel, for its generator set and even though the same was not separately included in the Registration Certificate of the Assessee, no mens rea can be attributed to the Assessee for purchase of the same at concessional rate against “C” Form and therefore, the question of imposition of penalty under Section 10(b) of the Act read with Section 10-A of the Act does not arise. Petition dismissed - decided against Revenue.
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