1983 (7) TMI 338 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision by the Commissioner of Sales Tax for the assessment year 1971-72 regarding the imposition of penalty under Section 4-B (5) on the assessee. The Tribunal found that there was no mens rea on the part of the assessee, as they had applied for and received a recognition certificate for the refined rape seed oil when it was a notified good. The revision was dismissed with costs of Rs. 200.