https://www.taxtmi.com/caselaws?id=154374 The court ruled in favor of the petitioners, finding that the penalty order imposed under Section 10A of the Central Sales Tax Act was unjust as it was based on a misinterpretation of the law. The court quashed the penalty order and emphasized that the transfer of goods between branches did not constitute a violation of the declaration made under the Act. The court clarified that separate registration certificates did not make branches independent entities and allowed the application while setting aside the penalty without costs. en-us Thu, 03 May 1984 00:00:00 +0530 Mon, 19 Aug 2013 13:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154374 The court ruled in favor of the petitioners, finding that the penalty order imposed under Section 10A of the Central Sales Tax Act was unjust as it was based on a misinterpretation of the law. The court quashed the penalty order and emphasized that the transfer of goods between branches did not constitute a violation of the declaration made under the Act. The court clarified that separate registration certificates did not make branches independent entities and allowed the application while setting aside the penalty without costs. Case-Laws VAT and Sales Tax Thu, 03 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154374