https://www.taxtmi.com/caselaws?id=767288 The Orissa HC allowed a petition challenging penalties imposed for alleged misuse of Form-C registration certificates. The petitioner purchased cement under Form-C for constructing an electricity generation plant. The court held that Rule 13 interpretation should not be unduly restrictive, and materials used for constructing electricity generation plants fall within its scope. The court found no evidence that cement was used for collateral business purposes beyond plant construction. Penalties under sections 8 and 10 require clear evidence of misuse or misrepresentation, which was absent. The revision order dated 16th June 1994 was set aside and quashed. en-us Mon, 10 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767288 The Orissa HC allowed a petition challenging penalties imposed for alleged misuse of Form-C registration certificates. The petitioner purchased cement under Form-C for constructing an electricity generation plant. The court held that Rule 13 interpretation should not be unduly restrictive, and materials used for constructing electricity generation plants fall within its scope. The court found no evidence that cement was used for collateral business purposes beyond plant construction. Penalties under sections 8 and 10 require clear evidence of misuse or misrepresentation, which was absent. The revision order dated 16th June 1994 was set aside and quashed. Case-Laws VAT / Sales Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767288