https://www.taxtmi.com/caselaws?id=247759 The Court upheld the penalty under Section 10-A of the Central Sales Tax Act for items not included in the Registration Certificate. The penalty was reduced to 50% for the purchase of aluminium sheets alone, considering the assessee's bona fide belief and the essential nature of the items for business activities. The Court emphasized the importance of a genuine belief in including items in the Registration Certificate. en-us Fri, 28 Sep 2012 00:00:00 +0530 Sat, 02 Aug 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247759 The Court upheld the penalty under Section 10-A of the Central Sales Tax Act for items not included in the Registration Certificate. The penalty was reduced to 50% for the purchase of aluminium sheets alone, considering the assessee's bona fide belief and the essential nature of the items for business activities. The Court emphasized the importance of a genuine belief in including items in the Registration Certificate. Case-Laws VAT and Sales Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247759