https://www.taxtmi.com/caselaws?id=444500 Cement lost concessional purchase eligibility once the Government Order dated 17.07.2001 excluded it from the eligible goods list, and the earlier registration certificate could not override that change. The proviso to the order applied only to specified finished goods, and ready-mix concrete was not treated as a qualifying finished product; the assessment to normal tax was therefore upheld. Penalty proceedings, however, were invalid because the notice and action were taken under Section 7-A(2) even though any liability arose, if at all, under Section 5-B(2). As the assessee was not put on notice under the correct provision, the penalty orders were set aside. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444500 Cement lost concessional purchase eligibility once the Government Order dated 17.07.2001 excluded it from the eligible goods list, and the earlier registration certificate could not override that change. The proviso to the order applied only to specified finished goods, and ready-mix concrete was not treated as a qualifying finished product; the assessment to normal tax was therefore upheld. Penalty proceedings, however, were invalid because the notice and action were taken under Section 7-A(2) even though any liability arose, if at all, under Section 5-B(2). As the assessee was not put on notice under the correct provision, the penalty orders were set aside. Case-Laws VAT and Sales Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444500