Penalty Imposed for Misuse of C Forms u/s 10-A of Central Sales Tax Act; Registration Certificate Updated Later.

Penalty u/s 10-A of the Central Sales Tax Act - misuse of C forms - items were not included in the registration certificate - the subsequent conduct of the assessee in including the three items in the Registration Certificate also fortified the stand of the Petitioner. Therefore, penalty is warranted. .....

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