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TMI Blog2013 (3) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the subject plant and machinery. Assessee, therefore, committed no offence while importing the subject plant and machinery. If the assessee did not commit any offence while importing the subject plant and machinery, merely because the assessee held out that it has not applied for registration of plant of machinery under the Central Sales Tax Act, no prudent person can proceed on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered under the Central Sales Tax Act for importation of those materials, which it had imported under the aforementioned Forms C . Assessee gave a reply, when it held out that insofar as plant and machinery are concerned, by mistake, it did not apply for registration in respect thereof under the Central Sales Tax Act. In the circumstances, proceeding on the basis that those items including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at other materials, apart from the plant and machinery, which were imported by the assessee, were not covered by its registration under the Central Sales Tax Act. The Appellate Authority, accordingly, reduced the quantum of penalty to the extent the same was imposed for importation of plant and machinery. The Revenue then went before the Tribunal and contended, which contention has been accepted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for registration of plant of machinery under the Central Sales Tax Act, no prudent person can proceed on the basis that the assessee committed any offence and, accordingly, is liable to be penalized. We, accordingly, allow the revision and set aside the impugned judgment of the Tribunal and restore the original judgment of the first Appellate Authority. - - TaxTMI - TMITax - CST, VAT & Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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