https://www.taxtmi.com/caselaws?id=155983 The Court set aside the Tribunal's order and remanded the case for reconsideration on its merits, emphasizing that both the authority issuing the registration certificate and any competent authority have the power to levy penalties for violations under section 10A of the Central Sales Tax Act. The judgment clarified the misapplication of a Supreme Court ruling by the Tribunal and underscored the significance of interpreting statutory provisions accurately in tax cases. en-us Thu, 21 Jun 1990 00:00:00 +0530 Wed, 11 Sep 2013 15:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155983 The Court set aside the Tribunal's order and remanded the case for reconsideration on its merits, emphasizing that both the authority issuing the registration certificate and any competent authority have the power to levy penalties for violations under section 10A of the Central Sales Tax Act. The judgment clarified the misapplication of a Supreme Court ruling by the Tribunal and underscored the significance of interpreting statutory provisions accurately in tax cases. Case-Laws VAT and Sales Tax Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155983