2015 (9) TMI 1641

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..... ine and the assessee was not liable to pay any tax on it being an item under its registration certificate - Held that:- This view has been settled by this Court in the case of Majhola Distillery & Chemical Works Pilibhit vs. C.S.T. reported in 2005 UPTC 318 wherein this Court has held that the generator set was purchased by the assessee for the purpose of running the plant and machinery under the .....

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..... Central Sales Tax Act whereas misuse of form-C and violation of terms and conditions of central registration certificate was clearly established on record? The Tribunal has deleted the penalty imposed on the assessee under Section 10A by taking a view that the generator sets, which were being exported was the part of the machine and the assessee was not liable to pay any tax on it being an it .....

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