https://www.taxtmi.com/caselaws?id=250942 The court interpreted Section 8(3)(b) of the Central Sales Tax Act, allowing a company to purchase machinery at a concessional rate for works contracts involving activities similar to mining. The court upheld the company's right to purchase equipment at a concessional rate for the project. The imposition of a penalty under Section 10-A was challenged and deemed unjustified as the purchases were compliant with registration. The court found the penalty reasoning erroneous and contrary to the Act, ultimately ruling in favor of the petitioner by quashing the penalty orders in all writ petitions. en-us Mon, 25 Aug 2014 00:00:00 +0530 Mon, 21 Sep 2015 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250942 The court interpreted Section 8(3)(b) of the Central Sales Tax Act, allowing a company to purchase machinery at a concessional rate for works contracts involving activities similar to mining. The court upheld the company's right to purchase equipment at a concessional rate for the project. The imposition of a penalty under Section 10-A was challenged and deemed unjustified as the purchases were compliant with registration. The court found the penalty reasoning erroneous and contrary to the Act, ultimately ruling in favor of the petitioner by quashing the penalty orders in all writ petitions. Case-Laws VAT and Sales Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250942