https://www.taxtmi.com/highlights?id=54546 Levy of penalty u/s 10-A read with Section 10(b) of CST Act - The learned Appellate Tribunal was justified in holding that the Assessee was entitled to purchase the said fuel viz., diesel, for its generator set and even though the same was not separately included in the Registration Certificate of the Assessee, no mens rea can be attributed to the Assessee for purchase of the same at concessional rate against “C” Form - No penalty - HC en-us Mon, 31 Aug 2020 12:40:41 +0530 Mon, 31 Aug 2020 12:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54546 Levy of penalty u/s 10-A read with Section 10(b) of CST Act - The learned Appellate Tribunal was justified in holding that the Assessee was entitled to purchase the said fuel viz., diesel, for its generator set and even though the same was not separately included in the Registration Certificate of the Assessee, no mens rea can be attributed to the Assessee for purchase of the same at concessional rate against “C” Form - No penalty - HC Highlights VAT and Sales Tax Mon, 31 Aug 2020 12:40:41 +0530 https://www.taxtmi.com/highlights?id=54546