Court Rules No Wrongful Intent in Diesel Purchase u/s 10-A & 10(b) of CST Act; Penalty Imposed.

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....Levy of penalty u/s 10-A read with Section 10(b) of CST Act - Assessee was entitled to purchase the said fuel viz., diesel, for its generator set and even though the same was not separately included in the Registration Certificate of the Assessee, no mens rea can be attributed to the Assessee for purchase of the same at concessional rate against “C” Form....