https://www.taxtmi.com/caselaws?id=151286 The court upheld the imposition of a penalty under section 10A of the Central Sales Tax Act against a petitioner firm for violating notification conditions by transferring tax-free goods purchased from Haryana to its branches in Punjab. The court determined that the petitioner's actions constituted an offense under the Act, falling within the purview of section 10(d) and subject to penalties. It affirmed the jurisdiction of the Assessing Authority of the Union Territory of Chandigarh to impose the penalty, dismissing arguments holding only the selling dealer in Haryana liable. The court ruled in favor of the revenue authorities, directing each party to bear their own costs. en-us Mon, 23 May 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151286 The court upheld the imposition of a penalty under section 10A of the Central Sales Tax Act against a petitioner firm for violating notification conditions by transferring tax-free goods purchased from Haryana to its branches in Punjab. The court determined that the petitioner's actions constituted an offense under the Act, falling within the purview of section 10(d) and subject to penalties. It affirmed the jurisdiction of the Assessing Authority of the Union Territory of Chandigarh to impose the penalty, dismissing arguments holding only the selling dealer in Haryana liable. The court ruled in favor of the revenue authorities, directing each party to bear their own costs. Case-Laws VAT and Sales Tax Mon, 23 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151286