https://www.taxtmi.com/caselaws?id=159414 The High Court upheld the penalty imposed on the assessee for purchasing machinery using C forms not included in the registration certificate. The Court found insufficient evidence to support the authenticity of the letter informing the department about machinery inclusion, emphasizing the need for concrete proof. Relying on precedent and the lack of substantial evidence, the Court reinstated the penalty, highlighting the importance of adherence to tax compliance obligations under the Central Sales Tax Act, 1956. en-us Mon, 12 Dec 1994 00:00:00 +0530 Mon, 25 Nov 2013 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159414 The High Court upheld the penalty imposed on the assessee for purchasing machinery using C forms not included in the registration certificate. The Court found insufficient evidence to support the authenticity of the letter informing the department about machinery inclusion, emphasizing the need for concrete proof. Relying on precedent and the lack of substantial evidence, the Court reinstated the penalty, highlighting the importance of adherence to tax compliance obligations under the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Mon, 12 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159414