https://www.taxtmi.com/caselaws?id=179700 Import of cement using Form C without first obtaining registration under the Central Sales Tax Act attracted penalty because the importer remained responsible for securing registration before seeking the concessional form. The authorities also contributed to the error by issuing Form C without verifying the registration position, so the default was not treated as wholly attributable to one side. On that factual basis, the penalty was reduced from Rs. 26,000 to Rs. 5,000. en-us Thu, 16 Oct 1997 00:00:00 +0530 Tue, 08 Mar 2016 14:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179700 Import of cement using Form C without first obtaining registration under the Central Sales Tax Act attracted penalty because the importer remained responsible for securing registration before seeking the concessional form. The authorities also contributed to the error by issuing Form C without verifying the registration position, so the default was not treated as wholly attributable to one side. On that factual basis, the penalty was reduced from Rs. 26,000 to Rs. 5,000. Case-Laws VAT and Sales Tax Thu, 16 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179700