https://www.taxtmi.com/caselaws?id=369444 Penalty could not be sustained where the tribunal failed to examine a material registration certificate showing that the assessee's purchases included a dumper under the relevant CST registration. The certificate, issued under the Central Sales Tax Rules and Act, was directly relevant to the assessee's entitlement, yet it was ignored along with its earlier use in related proceedings to drop entry tax action. An order made without considering such material evidence is unsustainable. The revision was allowed in substance, the tribunal's order was quashed, and the matter was remitted for fresh consideration on the basis of the registration certificate. en-us Wed, 24 Oct 2018 00:00:00 +0530 Mon, 29 Oct 2018 07:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369444 Penalty could not be sustained where the tribunal failed to examine a material registration certificate showing that the assessee's purchases included a dumper under the relevant CST registration. The certificate, issued under the Central Sales Tax Rules and Act, was directly relevant to the assessee's entitlement, yet it was ignored along with its earlier use in related proceedings to drop entry tax action. An order made without considering such material evidence is unsustainable. The revision was allowed in substance, the tribunal's order was quashed, and the matter was remitted for fresh consideration on the basis of the registration certificate. Case-Laws VAT and Sales Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369444