https://www.taxtmi.com/caselaws?id=278775 Penalty under Section 10-A of the Central Sales Tax Act was held unsustainable for purchase of a diesel generating set against Form C where the dealer's registration certificate authorised plant and machinery and the generator was claimed to be used for running the manufacturing plant. Rule 13 of the Central Sales Tax (Registration and Turnover) Rules permits purchase of machinery, plant, equipment and goods used in manufacture or in generation of power, and the record did not show any collateral or residential use of the electricity generated. The penalty provision was treated as inapplicable because the Form C representation was not shown to be knowingly false. Penalty on the generator was set aside; penalty on the remaining items was left undisturbed. en-us Fri, 14 May 2004 00:00:00 +0530 Wed, 20 Feb 2019 11:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278775 Penalty under Section 10-A of the Central Sales Tax Act was held unsustainable for purchase of a diesel generating set against Form C where the dealer's registration certificate authorised plant and machinery and the generator was claimed to be used for running the manufacturing plant. Rule 13 of the Central Sales Tax (Registration and Turnover) Rules permits purchase of machinery, plant, equipment and goods used in manufacture or in generation of power, and the record did not show any collateral or residential use of the electricity generated. The penalty provision was treated as inapplicable because the Form C representation was not shown to be knowingly false. Penalty on the generator was set aside; penalty on the remaining items was left undisturbed. Case-Laws VAT and Sales Tax Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278775