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

Tribunal Rules No Penalty for Assessee's Diesel Purchase; No Mens Rea Found u/s 10-A of CST Act.

August 31, 2020

Case Laws VAT and Sales Tax HC

Levy of penalty u/s 10-A read with Section 10(b) of CST Act - The learned Appellate Tribunal was justified in holding that the 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 - No penalty - HC

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

Tribunal Rules No Penalty for Assessee's Diesel Purchase; No Mens Rea Found u/s 10-A of CST Act.

August 31, 2020

Case Laws VAT and Sales Tax HC

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