https://www.taxtmi.com/caselaws?id=160282 The High Court of Allahabad allowed the revisions, emphasizing that the penalty imposed was based on a misinterpretation of the registration certificate. The Court clarified that the dealer did not violate the provisions of section 10(b) of the Central Sales Tax Act, as any resale of essential oil fell within the scope of the original registration certificate. The Court held that there was no misrepresentation by the dealer, and the penalty could not have been imposed under the circumstances. en-us Tue, 30 Nov 1999 00:00:00 +0530 Fri, 13 Dec 2013 18:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160282 The High Court of Allahabad allowed the revisions, emphasizing that the penalty imposed was based on a misinterpretation of the registration certificate. The Court clarified that the dealer did not violate the provisions of section 10(b) of the Central Sales Tax Act, as any resale of essential oil fell within the scope of the original registration certificate. The Court held that there was no misrepresentation by the dealer, and the penalty could not have been imposed under the circumstances. Case-Laws VAT and Sales Tax Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160282