Penalty Imposed for Importing Unlisted Goods u/s 10-A and 10(b) of Central Sales Tax Act.

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....Imposition of penalty U/s 10-A r.w.s 10(b) of the Central Sales Tax Act - Without addition of items in the registration certificate, it is not permissible for the revisionist to import the goods and in case such goods which are not included in the certificate of registration are imported, same would amount to penalty under the provisions of the Central Sales Tax Act.....