https://www.taxtmi.com/caselaws?id=156629 Penalty under Section 5C(2) of the Rajasthan Sales Tax Act, 1954 could not be sustained where the relevant goods continued to be shown in the registration certificate, because the assessee was not treated as purchasing goods outside its entitlement while those entries remained effective. The later setting aside of the orders deleting the entries meant the certificate had to be treated as continuing to include those items. The Tribunal also upheld the appellate authority's remand for fresh consideration, finding no legal infirmity in directing reconsideration of the remaining raw material purchases and the dependent penalty proceedings. The revisions therefore failed and the Tribunal's order stood. en-us Wed, 25 Mar 1992 00:00:00 +0530 Mon, 23 Sep 2013 11:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156629 Penalty under Section 5C(2) of the Rajasthan Sales Tax Act, 1954 could not be sustained where the relevant goods continued to be shown in the registration certificate, because the assessee was not treated as purchasing goods outside its entitlement while those entries remained effective. The later setting aside of the orders deleting the entries meant the certificate had to be treated as continuing to include those items. The Tribunal also upheld the appellate authority's remand for fresh consideration, finding no legal infirmity in directing reconsideration of the remaining raw material purchases and the dependent penalty proceedings. The revisions therefore failed and the Tribunal's order stood. Case-Laws VAT and Sales Tax Wed, 25 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156629