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2015 (6) TMI 1049 - ANDHRA PRADESH HIGH COURT

2015 (6) TMI 1049 - ANDHRA PRADESH HIGH COURT - [2015] 86 VST 353 (T&AP) - 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 .....

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ourt. The Tribunal, being the last finding authority and in the absence of 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 prefe .....

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the learned counsel for the respondent and perused the material placed on record. 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 u .....

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ds of such class are covered by his certificate of registration; or (c) not 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 f .....

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ctions. This made the appellant not filing the appeal against those assessment 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 .....

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eputed dealer in Electrical Goods, who also believed that there was a sale 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. Ther .....

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