TaxTMI 
TaxTMI 
2020 (3) TMI 1151
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....T - HC<br>Dated:- 5-2-2020<br>W.P.(T). No. 6963 of 2016, 6965 of 2016, 6988 of 2016, 7014 of 2016 - -<br>CST, VAT & Sales Tax<br>Mr. H.C. Mishra And Mr. Deepak Roshan, JJ. For the Petitioners: Mr. Sumeet Gadodia, Mr. Ritesh Gupta, Mr. Anjani Nandan, Ms. Neha, For the Respondents : Mr. Atanu Banerjee, Sr.S.C.-III JUDGMENT As the same question is involved in all these writ applications, they ha....
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....mises of the petitioners, and it was found that the High Speed Diesel purchased by the petitioners for manufacturing process, 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 Central Sales Tax Act, (herein after referred to as the '....
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....e CST Act, and it was categorically stated that for deletion of High Speed Diesel from their CST registration, they have been advised to move to the High Court. 6.It is thus clear that the matter before the Appellate Authority was not the deletion of the High Speed Diesel from the CST registration, rather the matter was only regarding the penalty imposed upon the petitioners Companies under Secti....
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....e CST Act. Both these issues are separate issues, and it cannot be said that the decision in the appeals filed by the petitioners would depend upon the decision of the High Court in the other pending writ applications. Irrespective of the results in the writ applications filed challenging the deletion of High Speed Diesel from the CST registration, the legality or otherwise of the penalty imposed ....