2020 (11) TMI 280 - KARNATAKA HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Levy of Penalty - Section 10 (b) of CST Act - “class of goods” being exempted from payment of tax, when such goods are permitted to be purchased as per the list annexed to the Certificate of Registration - the learned Government Advocate submits that the authorities under the Act be granted liberty to verify the issue as to whether the goods purchased by the respondent are included in the Registration Certificates of the respondent. HELD THAT:- Application disposed off.