https://www.taxtmi.com/caselaws?id=159389 The court upheld the decision to delete the penalty imposed under Section 10(d) read with Section 10-A of the Central Sales Tax Act, 1956, ruling that the assessee's actions did not violate the registration certificate conditions as the goods were purchased with the intention of resale. The court clarified that the lease agreements did not constitute resale. The court also noted that Section 10(d) was not applicable as the intention to resell was not established at the time of purchase, but Section 10(a) could be invoked if false declarations were made. The revision petition was dismissed, and no costs were awarded. en-us Tue, 25 Feb 1997 00:00:00 +0530 Fri, 22 Nov 2013 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159389 The court upheld the decision to delete the penalty imposed under Section 10(d) read with Section 10-A of the Central Sales Tax Act, 1956, ruling that the assessee's actions did not violate the registration certificate conditions as the goods were purchased with the intention of resale. The court clarified that the lease agreements did not constitute resale. The court also noted that Section 10(d) was not applicable as the intention to resell was not established at the time of purchase, but Section 10(a) could be invoked if false declarations were made. The revision petition was dismissed, and no costs were awarded. Case-Laws VAT and Sales Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159389