Penalty on re-seller unsustainable as classification done by importer adopted by re-seller

Professional Copier Services India (Pvt) Ltd Vs State of Kerala (Kerala High Court)

Kerala High Court held that as importer-seller classified the HSN 8443 3100, the purchaser/re-seller cannot be said to have wilfully classified the machines under a wrong head with the intention to evade payment of correct/higher rate of tax. Hence, penalty unsustainable.

Facts- The petitioners are companies engaged in the business of sales of IT products. The petitioner had purchased two m

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