https://www.taxtmi.com/caselaws?id=335299 The court upheld the Rajasthan Tax Board's decision to delete the penalty imposed under section 10A of the Central Sales Tax Act, emphasizing that the authority granting registration should have the power to impose or not impose penalties. The court dismissed the petitions challenging the penalty and interest imposed, deeming the penalty imposition improper and consequently leading to the dismissal of the interest issue raised by the Revenue. en-us Wed, 28 Sep 2016 00:00:00 +0530 Wed, 30 Nov 2016 10:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335299 The court upheld the Rajasthan Tax Board's decision to delete the penalty imposed under section 10A of the Central Sales Tax Act, emphasizing that the authority granting registration should have the power to impose or not impose penalties. The court dismissed the petitions challenging the penalty and interest imposed, deeming the penalty imposition improper and consequently leading to the dismissal of the interest issue raised by the Revenue. Case-Laws VAT and Sales Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335299