1991 (10) TMI 294

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....against the order of the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench, Madras, dated October 1, 1982. The controversy relates to the levy of penalty under section 10-A of the Central Sales Tax Act for an offence committed under section 10(b) of the Act. 2.. The facts are not in dispute. The assessees have a certificate of registration. That certificate of registration did not authorise t....

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...., therefore, the levy of penalty was not called for. A similar plea had been raised before the statutory authorities including the Tribunal. It was found that the plea of bona fide set out by the assessees was not merited. The very fact that later on these very items, i.e., polythene bags, chloric acids and chemicals got included in the certificate of registration would go to show that the assesse....