https://www.taxtmi.com/caselaws?id=160216 Penalty under section 10A of the Central Sales Tax Act, 1956 could be imposed by the authority competent to grant registration, because the registering authority under section 7 and the relevant rules included the Assistant Commissioner of Commercial Taxes. The penalty was therefore upheld as within jurisdiction. C forms issued only after the purchases, and a later amendment of the registration certificate, did not retrospectively cover goods bought earlier when they were not included in the certificate. The later forms did not cure the original breach, and the reduced penalty left by the Tribunal was not disturbed. en-us Tue, 23 Nov 1999 00:00:00 +0530 Wed, 11 Dec 2013 18:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160216 Penalty under section 10A of the Central Sales Tax Act, 1956 could be imposed by the authority competent to grant registration, because the registering authority under section 7 and the relevant rules included the Assistant Commissioner of Commercial Taxes. The penalty was therefore upheld as within jurisdiction. C forms issued only after the purchases, and a later amendment of the registration certificate, did not retrospectively cover goods bought earlier when they were not included in the certificate. The later forms did not cure the original breach, and the reduced penalty left by the Tribunal was not disturbed. Case-Laws VAT and Sales Tax Tue, 23 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160216