1999 (11) TMI 841

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...." forms and penalty at 1½ times of the local rate of 13 per cent was levied. 2.. In appeal, it was found that there was an amendment in the Central sales tax registration which was valid from July 20, 1992 and that the modular furniture is used to support and house the Computer and seat the programmers and that the panels are used to partition the factory space and allows for necessary privacy and concentration of mental faculties of the programmer. 3.. The assessee is an 100 per cent export oriented unit and is entitled even for refund of Central sales tax under the Import and Export Policy of the Government of India 1992-97. It was found that the goods were not covered under certificate of registration at the time of purchase and....

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....certificate of registration. The Central Government has issued a notification on February 22, 1957 under which, authority competent to register under local sales tax law of the State is authorised to grant the certificate of registration. Under section 10A(1) of the Karnataka Sales Tax Act read with rule 4 of the Karnataka Sales Tax Rules, 1957, Commercial Taxes Officer and Assistant Commissioner of Commercial Taxes are the registering authority. 7.. It may be a fact that the Assistant Commercial Tax Officer might have granted the registration to the petitioner, but it cannot be denied that the Assistant Commissioner of Commercial Taxes is competent to grant the certificate of registration and therefore, penalty under section 10-A can be l....