TMI Blog2020 (8) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the registration was altered as Power Generating and Distributions and Transmission and Oil. This amendment was made to the registration certificate with effect from 06.06.2000 vide amendment to the registration certificate issued on 24.07.2001. Thus, it is evident that petitioner was entitled to procure oil of every description as long as it was intended for generation of electricity and power along with, the other goods specified in the Certificate of Registration, oil would include Low Sulphur Heavy Stock Furnace Oil. It is also not the case of the respondent that Low Sulphur Heavy Stock Furnace Oil was not used for generating electricity and power - the conclusion arrived in the impugned orders that the petitioner had wrongly proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the commodity. Hence, the dealers are punishable with simple imprisonment which may extend to six months, or with fine or with both. However, in lieu of prosecution, penalty of a sum not exceeding one and half times the tax which would have been levied under Section 8(2) in respect of sale of the goods is called for in their case, as per the provisions of Section 10-A of the CST Act, 1956. 2. The petitioner is a power generating company had obtained Central Sales Tax Registration on 06.06.2000. In the said registration, the petitioner was entitled to procure machinery and spares; transformers and spares; generators and spares; power generation and distribution and transmission by furnace oil for generation and distribution of el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in the generation or distribution of electricity or any other form of power. 9. It was therefore submitted that there was nothing wrong or irregular with the procurement made by the petitioner as Low Sulphur Heavy Stock Furnace Oil for generation, distribution and transmission of power. 10. It is further submitted that even otherwise the registration was altered from furnace oil simplicitor to Power Generation, Distribution, Transmission and Oil required for the aforesaid purpose. It is therefore submitted that Low Sulphur Heavy Stock Furnace Oil was in accordance with the registration obtained by the petitioner. 11. In this connection reliance was placed on the decision of Hon'ble Supreme Court in M.P.State Agro Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to be dismissed. 16. On merits it was further submitted that the petitioner had misrepresented and procured Low Sulphur Heavy Stock Furnace Oil from different oil companies from other states during the material period against C Form as the petitioner's registration was confined only to Oil and not to Low Sulphur Heavy Stock Furnace Oil. 17. I have considered the arguments advanced on behalf of the petitioner and the respondents. There is no doubt that the petitioner is engaged in generation of electricity. For generation of electricity the petitioner is required to use Low Sulphur Heavy Stock Furnace Oil. Earlier when the petitioner had obtained certificate of registration on 06.06.2000, there was a specific reference to Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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