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VAT - Highlights / Catch Notes

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Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - ...

VAT and Sales Tax

August 31, 2020

Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - allegation of improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C - 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. IForm - HC

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