2000 (7) TMI 940

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....aises common question as to whether penalty under section 10-A of the Central Sales Tax Act, 1956 can be levied upon the assessee-opposite party on the purchase of Gari Gola from outside the State of U.P. against declaration form C. 2.. The assessee-opposite party is a registered dealer under the provisions of the Central Sales Tax Act and is engaged in the business of Kerana, etc. It is specif....

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....and circumstances. In the instant case there was no intention on the part of the assesseeopposite party to give any false declaration form C while importing Gari Gola against him. It was found that the assessee has been importing Gari Gola under the bona fide belief that it is an item of Kerana, even though it is liable to tax as oil seed being declared goods. 4.. It may be mentioned here th....