https://www.taxtmi.com/caselaws?id=162425 The Court allowed the revision in favor of a Co-operative Federation Limited, Lucknow, setting aside the penalty imposed under section 10-A of the Central Sales Tax Act, 1956. The Tribunal's decision to dismiss the appeal was overturned, emphasizing the importance of good faith in purchases based on registration certificate specifications. The judgment highlighted the significance of adherence to registration guidelines and the need to act in good faith to avoid penalties under the Central Sales Tax Act, 1956. en-us Fri, 24 May 2002 00:00:00 +0530 Wed, 26 Feb 2014 14:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162425 The Court allowed the revision in favor of a Co-operative Federation Limited, Lucknow, setting aside the penalty imposed under section 10-A of the Central Sales Tax Act, 1956. The Tribunal's decision to dismiss the appeal was overturned, emphasizing the importance of good faith in purchases based on registration certificate specifications. The judgment highlighted the significance of adherence to registration guidelines and the need to act in good faith to avoid penalties under the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162425