1997 (8) TMI 468

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..... the registration certificate. The petitioner-firm are doing business in the manufacture of labels, pictures, calendars, wedding designs, cartoons, etc., at Sivakasi. It had applied for registration certificate in the year 1977 in respect of specific items. The petitioner had used the word etc. after those items according to the petitioner, with the intention of covering the material required .....

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..... registration. The Commercial Tax Officer after considering the assessee s objections accepted the plea of the assessee that the goods had been purchased by them for use in the manufacture of other goods only, that he had used the C forms under the bona fide belief that the registration certificate already issued would cover these goods also. However, the CTD proceeded to impose a penalty of Rs. .....

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..... as it had uniformly been accepted in all the earlier assessment orders and the certificate was also subsequently amended to include these other items. Having regard to these facts, the assessee cannot said to have committed an offence under section 10(b) of the Central Sales Tax Act. We therefore set aside the imposition of penalty. The revision is allowed. Revision allowed. - - TaxTMI - TM .....

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