https://www.taxtmi.com/caselaws?id=165996 The Appellate Tribunal upheld the penalty imposed on the petitioner under section 10A of the Central Sales Tax Act for the year 2008-09. The petitioner, a contractor in Kerala, purchased a JCB at a concessional tax rate under section 8(3) of the Act, but faced penalty due to discrepancies in the item's classification. The court clarified the scope of "construction tools" under the certificate of registration and assessed the entitlement of contractors to concessional rates for inter-State purchases. While affirming the penalty, the court reduced the amount to Rs. 1 lakh, emphasizing the technical nature of the offense. en-us Fri, 17 Jun 2011 00:00:00 +0530 Mon, 15 Sep 2014 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165996 The Appellate Tribunal upheld the penalty imposed on the petitioner under section 10A of the Central Sales Tax Act for the year 2008-09. The petitioner, a contractor in Kerala, purchased a JCB at a concessional tax rate under section 8(3) of the Act, but faced penalty due to discrepancies in the item's classification. The court clarified the scope of "construction tools" under the certificate of registration and assessed the entitlement of contractors to concessional rates for inter-State purchases. While affirming the penalty, the court reduced the amount to Rs. 1 lakh, emphasizing the technical nature of the offense. Case-Laws VAT and Sales Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165996