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High Court of Karnataka Considers Legality of Penalty Imposed Under Section 10(b) of CST Act for Misuse of C-Forms in Cement Industry. Court Examines Whether Penalty is Sustainable When Purchased Goods Are Included in Registration Certificate and Used for Purposes Other Than Manufacturing.

The High Court of Karnataka, Kalaburagi Bench, heard a sales tax appeal and connected revision petitions concerning the levy of penalty under Section ...