2015 (6) TMI 1049

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ii)  Whether the Honble STAT A.P., Hyderabad is justified in setting aside the orders of the ACD(CT), Secunderabad Division?  Heard the learned Government Pleader for Commercial Tax, the learned counsel for the respondent and perused the material placed on record.  At the outset, the above questions are of general nature and they do not raise any real questions of law, however a perusal of the order of the Tribunal reveals that the issue involved is with respect to imposition of penalty on the assessee under Section 10(A)(1) of the Central Sales-Tax Act (for brevity the Act).  Section 10(A) of the Act reads as under: (1)  If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, on the ground that  their alleged transit, sales, covered by CST Act, the assessing authority did not impose tax under CST Act also on the disputed transactions.  This made the appellant not filing the appeal against those assessment orders.  However, it is also the case of the appellant that this transit sale is covered by a second sale coming under Section 6(2).  The assessing authority has not imposed tax on the appellant that there was no transfer of interest in goods that were used in works contract has not accepted the case of the appellant that there was a transit sale covered by Section 6(2) of the APGST Act.  It is also significant to notice that the A.C.T.O., who initiated the proceedings imposing pena....