https://www.taxtmi.com/caselaws?id=158366 Penalty under section 10-A of the Central Sales Tax Act was not attracted where a diesel generating set was expressly included in the registration certificate for use in manufacture and was purchased against form C at a concessional rate. Its use to generate electricity for running plant and machinery in production fell within the contemplated registered use, and there was no allegation of any unauthorised or different use, or any misstatement by the dealer. The distinction from the cited precedent was that it concerned refusal to include the item in the certificate, not misuse after inclusion. The dealer remained entitled to the concessional rate. en-us Thu, 11 Jan 1996 00:00:00 +0530 Mon, 13 Apr 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158366 Penalty under section 10-A of the Central Sales Tax Act was not attracted where a diesel generating set was expressly included in the registration certificate for use in manufacture and was purchased against form C at a concessional rate. Its use to generate electricity for running plant and machinery in production fell within the contemplated registered use, and there was no allegation of any unauthorised or different use, or any misstatement by the dealer. The distinction from the cited precedent was that it concerned refusal to include the item in the certificate, not misuse after inclusion. The dealer remained entitled to the concessional rate. Case-Laws VAT and Sales Tax Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158366