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2020 (3) TMI 11 - HC - VAT and Sales TaxDeletion of ‘High Speed Diesel’ from the CST registration - the ‘High Speed Diesel’ purchased by them at the concessional rate of tax, for consumption in manufacturing process, were found to be used for the purposes, other than the manufacturing purpose - contention of the learned counsel for the petitioners was that the deletion of ‘High Speed Diesel’ from the CST registration of the petitioners was ordered without any notice to them and without there being any empowering provision in the Act to that effect - HELD THAT:- In the facts of this case as stated above, since the appeals filed by the petitioners against the penalty imposed under Section 10-A of the Act, is still pending before the Appellate Authority, we are of the considered view that it would be appropriate that even the question of deletion of ‘High Speed Diesel’ from the CST registration of the petitioners be considered and decided by the Appellate Authority on merits. The writ applications are disposed off with the direction that in the appeals of the petitioners, pending against the penalty imposed under Section 10-A of the Act, the Appellate Authority shall also consider and adjudicate the question of deletion of ‘High Speed Diesel’ from the CST registration of the petitioners - application disposed off.
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