https://www.taxtmi.com/caselaws?id=242348 Penalty under Section 10-A of the Central Sales Tax Act was sustained because the assessee used Forms C and 31 without authority and imported goods without proper registration or effective permission. The record did not show the necessary particulars in the application, and the claimed list of items was unavailable. On these facts, the appellate authorities and Tribunal reached concurrent findings that were neither perverse nor unsupported by the record, so revision interference was unwarranted and the revisions failed. en-us Thu, 09 Jan 2014 00:00:00 +0530 Wed, 08 Oct 2014 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242348 Penalty under Section 10-A of the Central Sales Tax Act was sustained because the assessee used Forms C and 31 without authority and imported goods without proper registration or effective permission. The record did not show the necessary particulars in the application, and the claimed list of items was unavailable. On these facts, the appellate authorities and Tribunal reached concurrent findings that were neither perverse nor unsupported by the record, so revision interference was unwarranted and the revisions failed. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242348