https://www.taxtmi.com/caselaws?id=397834 The High Court ruled in favor of the petitioner, setting aside the impugned orders imposed under Section 10A of the Central Sales Tax Act, 1956. The court found discrepancies in the registration and tax applicability, concluding that the penalty imposition was unjustified. The petitioner's interpretation of the Central Sales Tax Registration was upheld, emphasizing alignment with the procurement of Low Sulphur Heavy Stock Furnace Oil for power generation purposes. The court rejected the respondent's argument for an alternative remedy through appeal, deeming the impugned orders biased and lacking merit, leading to the allowance of the writ petitions without costs. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 31 Aug 2020 12:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397834 The High Court ruled in favor of the petitioner, setting aside the impugned orders imposed under Section 10A of the Central Sales Tax Act, 1956. The court found discrepancies in the registration and tax applicability, concluding that the penalty imposition was unjustified. The petitioner's interpretation of the Central Sales Tax Registration was upheld, emphasizing alignment with the procurement of Low Sulphur Heavy Stock Furnace Oil for power generation purposes. The court rejected the respondent's argument for an alternative remedy through appeal, deeming the impugned orders biased and lacking merit, leading to the allowance of the writ petitions without costs. Case-Laws VAT and Sales Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397834