TaxTMI 
TaxTMI 
2011 (12) TMI 492
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....it Petition Nos. 9284, Writ Petition Nos. 9286, Writ Petition Nos. 9289 of 2011 - -<br>CST, VAT & Sales Tax<br>SHANTANU KEMKAR AND PRAKASH SHRIVASTAVA JJ. P.M. Choudhary for the petitioner Ms. M. Ravindran, Deputy Government Advocate, for the respondents ORDER This order will also govern the disposal of W.P.Nos. 9280 of 2011, 9282 of 2011, 9284 of 2011, 9286 of 2011 and 9289 of 2011. In these....
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....oner who is a registered dealer purchases crude oil from other registered dealers as also imports it from outside the State of Madhya Pradesh and after refining it a substantial quantity of the oil is dispatched by the petitioner, out of the State of Madhya Pradesh by way of sale in the course of inter-State trade and commerce. For the relevant assessment periods, the petitioner had claimed that i....
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....alty in the mechanical manner. The learned counsel for the respondents has supported the impugned orders. Having heard the learned counsel for the parties and on the perusal of the record, we have noticed that while passing the impugned orders, the Assistant Commissioner has not assigned any reason for imposing the penalty except observing that the explanation of the dealer is not in accordance ....