2020 (3) TMI 11

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....of 2016, WP (T) No.300 of 2016 And WP (T) No.310 of 2016 - -<br>CST, VAT & Sales Tax<br>MR. H.C. MISHRA AND MR. DEEPAK ROSHAN JJ. For the Petitioners: Mr. Sumeet Gadodia, Advocate : Ms. Shilpi Dandil, Advocate Mr. Ritesh Kumar Gupta, Advocate Mr. Ranjeet Kushwaha, Advocate For the Respondents: Mr. Atanu Banerjee, Sr.S.C.III Ms. Pooja Kumari, A.C. to S.C.III &nbsp; As the same question is ....

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....r the purposes, other than the manufacturing purpose. Against the said order of imposing the penalty, admittedly, the petitioners have filed their appeals and the appeals are now pending before the Joint Commissioner of Commercial Taxes (Appeal), Hazaribagh Division, Hazaribagh, pursuant to the order dated 5.02.2020 passed by this Court in WP(T) No. 6963 of 2016 and analogous matters. In their app....

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....itioners for manufacturing process at the concessional rate of tax, were not being used fully in the manufacturing process, rather they were being used for other purposes also, and accordingly, it was found that the petitioners had committed the offence under Section 10(d) of the Act, and liable to the penalty under Section 10-A of the Act, which was accordingly imposed upon them by the impugned o....

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.... not made any such specific statement. The challenge to the notices by the petitioners are based on the disputed questions of fact, to be decided by the appropriate authority, but cannot be looked into by the Writ Court. 6. By order dated 10th August 2016, in all these matters, ad-interim order of stay of operation, implementation and execution of the impugned orders dated 29.12.2015, passed by....