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<h1>Section 10A of Central Sales Tax Act: Penalty Instead of Prosecution for Certain Offenses, Up to 1.5x Tax Imposed.</h1> Section 10A of the Central Sales Tax Act, 1956, allows for the imposition of a penalty instead of prosecution if a purchaser of goods commits an offense under specific clauses of Section 10. The authority responsible for granting the registration certificate can impose a penalty up to one and a half times the tax that would have been levied if the sale had been compliant. No prosecution will be initiated if a penalty is imposed for the same facts. The penalty is collected by the Government of India, with specific procedures depending on the offense's nature and location.