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VAT - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Levy of penalty u/s 10-A read with Section 10(b) of CST Act - ...

Case Laws     VAT and Sales Tax

February 12, 2020

Levy of penalty u/s 10-A read with Section 10(b) of CST Act - Assessee was entitled to purchase the said fuel viz., diesel, for its generator set and even though the same was not separately included in the Registration Certificate of the Assessee, no mens rea can be attributed to the Assessee for purchase of the same at concessional rate against “C” Form

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