1991 (10) TMI 294

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..... 1, 1982. The controversy relates to the levy of penalty under section 10-A of the Central Sales Tax Act for an offence committed under section 10(b) of the Act. 2.. The facts are not in dispute. The assessees have a certificate of registration. That certificate of registration did not authorise the assessees to purchase polythene bags, chloric acids and chemicals by use of C form declarations on .....

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..... ry authorities including the Tribunal. It was found that the plea of bona fide set out by the assessees was not merited. The very fact that later on these very items, i.e., polythene bags, chloric acids and chemicals got included in the certificate of registration would go to show that the assessees knew that their certificate of registration did not authorise them the purchase of those articles b .....

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