https://www.taxtmi.com/caselaws?id=278519 The Court ruled in favor of the assessee, dismissing the State's revision against the Tribunal's decision to set aside the penalty under Section 10A of the Central Sales Tax Act. The Court upheld the Tribunal's reasoning that the penalty was not applicable as the generator sets exported were considered part of the machinery covered by the registration certificate. Citing precedent, the Court found no legal basis for imposing the penalty, leading to the dismissal of the State's revision without costs. en-us Mon, 14 Sep 2015 00:00:00 +0530 Sat, 09 Feb 2019 14:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278519 The Court ruled in favor of the assessee, dismissing the State's revision against the Tribunal's decision to set aside the penalty under Section 10A of the Central Sales Tax Act. The Court upheld the Tribunal's reasoning that the penalty was not applicable as the generator sets exported were considered part of the machinery covered by the registration certificate. Citing precedent, the Court found no legal basis for imposing the penalty, leading to the dismissal of the State's revision without costs. Case-Laws VAT and Sales Tax Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278519