https://www.taxtmi.com/caselaws?id=159766 The court quashed the penalty notice imposed under section 10-A of the Central Sales Tax Act for purchasing steel and cement without the required "C" form. It directed the assessing authority to re-evaluate the issue under section 10(b) read with section 10-A, emphasizing the need for a fresh decision with due consideration. The court waived the necessity for further payment before a hearing and instructed the petitioner to appear before the authority for a new decision within a specified timeframe. en-us Tue, 27 Jan 1998 00:00:00 +0530 Sat, 30 Nov 2013 17:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159766 The court quashed the penalty notice imposed under section 10-A of the Central Sales Tax Act for purchasing steel and cement without the required "C" form. It directed the assessing authority to re-evaluate the issue under section 10(b) read with section 10-A, emphasizing the need for a fresh decision with due consideration. The court waived the necessity for further payment before a hearing and instructed the petitioner to appear before the authority for a new decision within a specified timeframe. Case-Laws VAT and Sales Tax Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159766