Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

State of Andhra Pradesh Versus Siemens Limited

2015 (6) TMI 1049 - ANDHRA PRADESH HIGH COURT

Imposition of penalty - Section 10(A)(1) of the Central Sales-Tax Act - No transit sale also under CST - Misuse of C forms - Held that:- the Tribunal found that there was a bit of uncertainty in relation to the transaction whether the same is required to be assessed under C.S.T. or A.P.G.S.T. Act. Apart from that the Tribunal also found that there was no intention on the part of the assessee which is a requirement at the relevant point of time for levy of penalty. The Tribunal also relied on the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

such conclusive finding being challenged raising a specific question of perversity, we do not find any questions of law much less substantial questions for adjudication in the present case. - Decided against the revene - T.R.C. No. 62 of 2002 - Dated:- 23-6-2015 - G. Chandraiah and Challa Kodanda Ram, JJ. For the Petitioner: G.P. for Commercial Tax For Respondent: Sri S. Dwarkanath JUDGMENT This Tax Revision Case is preferred by the Revenue seeking revision of the orders dated 14.06.2000 in T.A. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecord. At the outset, the above questions are of general nature and they do not raise any real questions of law, however a perusal of the order of the Tribunal reveals that the issue involved is with respect to imposition of penalty on the assessee under Section 10(A)(1) of the Central Sales-Tax Act (for brevity the Act). Section 10(A) of the Act reads as under: (1) If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of Section 10, the authority wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

being a registered dealer, falsely represents when purchasing goods in the course of inter-state trade or commerce that he is a registered dealer; or (d) of sub-section (3) of Section 8 falls, without reasonable excuse, to make use of the goods for any such purpose; (e) (f) .. The applicability or otherwise of Section 10-(A) of the Act is required to be considered in the facts of this case. The Tribunal, as a matter of fact, found and waived the penalty as under: It is to be seen in the case on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent orders. However, it is also the case of the appellant that this transit sale is covered by a second sale coming under Section 6(2). The assessing authority has not imposed tax on the appellant that there was no transfer of interest in goods that were used in works contract has not accepted the case of the appellant that there was a transit sale covered by Section 6(2) of the APGST Act. It is also significant to notice that the A.C.T.O., who initiated the proceedings imposing penalty, remaine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

made by him u/s.6(2) of the CST Act the notices of law and its interpretation making the departmental officials to treat that there was no sale of goods by the appellant because they were used in a works contract on the ground that the works contract is an indivisible contract, we cannot say that the appellant has malafide intentions as is held in the decision relied on by the appellant reported in (1988) 70 STC 286. Therefore, for all these reasons we hold that the imposing of penalty on the al .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version