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VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Penalty u/s 10-A of the Central Sales Tax Act - misuse of C ...


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

January 28, 2019

Case Laws     VAT and Sales Tax     HC

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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