1991 (2) TMI 366

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....ed against an order of imposition of penalty under section 10-A(1) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act"), for alleged violation of the provisions of section 8(2) of the Act. We, however, are not required in this case to traverse the whole case or dilate into the details of the facts and the contentions for the two findings recorded by the Sales Tax Appellate ....

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....entional slip occurred which has also been rectified and the certificate of registration suitably amended by inclusion of packing materials. We have also considered this aspect and found that there is some force in the arguments of the learned counsel of their unintentional slip in having packing materials included in their certificate of registration." Notwithstanding the above findings, howev....