Penalty Upheld for Misuse of Form-C u/s 10(A) of Central Sales Tax Act for Importing Unrelated Goods.

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....Penalty u/s 10(A) of the Central Sales Tax Act, 1956 - the utilization of Form-C to import totally unconnected goods, namely, a single electricity generator set and nonwoven fabric was rightly found to be a case of false declaration - Penalty confirmed.....