2004 (5) TMI 608

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....s direct against the order dated 7th May, 1991 passed in Second Appeal No.857 of 1990 for the Assessment. Year 1984-85. 2. The dealer-applicant carries on the business of manufacture and sale of country liquor and spirit etc., and is a co-operative society registered under the Co-operative Societies Act. The revision arises out of penalty proceedings under Section 10-A of the Central Sales Tax ....

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....rawal, the learned Senior Counsel pressed the revision and confined his arguments only on the question of levy of penalty on the purchases of Diesel Generating Set. Therefore, the penalty order in respect of other items stands confirmed. 5. Heard, the Counsel for the parties on the question as to whether the penalty under Section 10-A of the Act could be validly imposed on the purchase of Gener....

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....ollows: "13. The goods referred to in Clause (b) of sub-section (3) of Section 8 which a registered may purchase, shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing of goods for sales or in mining, or in the generation or distribution of el....

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.... Court in the light of the provisions of Rule 13 referred to above held that the Generator can be purchased by using Form 'C' for the purposes of running Plant. The Generator produces electricity which is used for operating other machines that produce the goods, in the present case country liquor and spirit are produced. Following the aforesaid judgments I am of the opinion that it is not ....