CST Penalty Deleted Because Tyres Count as Spare Parts: Allahabad HC

Commissioner Vs K M C Construction (Allahabad High Court) The Allahabad High Court dismissed a revision filed against the Commercial Tax Tribunal’s order deleting a penalty imposed under Section 10-A of the Central Sales Tax Act, 1956. The assessing authority had levied the penalty on the ground that the dealer falsely represented tyres and tubes as items covered under its registration certificate. However, the Tribunal found that the registration certificate explicitly included “spare parts and machinery” at Serial No. 38, and tyres and tubes were reasonably covered within this category...