1990 (1) TMI 272

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....ns which have been referred to us at the instance of the State as also at the instance of the assessee are reframed as follows: (1) Whether, on the facts and in the circumstances of the case, was the Tribunal justified in law in holding that no penalty under section 36(3) was legally imposable on the respondent dealer for non-payment of the amount of tax payable as per rule 29(1A) of the Rules ....

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...., 1959, read with section 9 of the Central Sales Tax Act, 1956, is levied for a period prior to 7th September, 1976, the date of promulgation of the Central Sales Tax Amendment Act, 1976, the circumstance of there being no such provision under the Central Sales Tax Act, 1956, prior to the amendment of 1976, constitute a reasonable cause within the meaning of section 36(3) in the facts and circumst....

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....26 of 1982 and others, delivered today*, the questions are answered as follows: Question referred at the instance of the State is answered in the affirmative and in favour of the assessee. Question No. 1 at the instance of the assessee is answered in the negative and in favour of the assessee. In view of our answers to these questions it is not necessary for us to answer question Nos. 2 and 3. ....