2018 (10) TMI 1410

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..... of the registration certificate and that penalty proceedings are unsustainable. Held that:- In view of the fact that the registration certificate has not been taken note of, which clearly shows that the registration of the assessee under the Central Sales Tax Act is also for purchase of dumper, the argument advanced on behalf of the assessee that the tribunal has failed to take note of the mat .....

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..... ings for imposition of penalty have been initiated against the assessee on the ground that it was not entitled to issue Form-C for purchase of 'dumper', yet it has issued Form- C. The assessee has placed reliance upon the registration certificate issued under rule 5(1) of the Central Sales Tax Rules, 1957 read with section 7(1) 7(2) of the Central Sales Tax Act for building machines and .....

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..... ion of the assessee under the Central Sales Tax Act is also for purchase of dumper, the argument advanced on behalf of the assessee that the tribunal has failed to take note of the materials brought on record is liable to be accepted. It would also be relevant to note that in proceedings arising out of entry tax, the same registration certificate has been relied upon to drop the proceedings for im .....

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