https://www.taxtmi.com/caselaws?id=374133 The Court held in favor of the assessee, a manufacturer of milk and milk products, in a case concerning penalty proceedings under Section 10A of the Central Sales Tax Act. The Court found that the revenue failed to prove the existence of a false declaration by the assessee regarding the import of plastic crates and air conditioners using Form-C. The penalty was deemed unwarranted as the imported goods were connected to the assessee's main business activities. The Court allowed the revision, ruling in favor of the assessee. en-us Thu, 10 Jan 2019 00:00:00 +0530 Mon, 28 Jan 2019 07:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374133 The Court held in favor of the assessee, a manufacturer of milk and milk products, in a case concerning penalty proceedings under Section 10A of the Central Sales Tax Act. The Court found that the revenue failed to prove the existence of a false declaration by the assessee regarding the import of plastic crates and air conditioners using Form-C. The penalty was deemed unwarranted as the imported goods were connected to the assessee's main business activities. The Court allowed the revision, ruling in favor of the assessee. Case-Laws VAT and Sales Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374133