HIGHWAY CONTRACTORS Vs. SALES TAX OFFICER AND ORS.

JUDGEMENT

(1.) This appeal arises out of an order passed by the learned Single Judge in O.P. No. 37501 of 2001 dated 10th July, 2002.

(2.) In the writ petition, the assessee had called in question the orders passed by the Sales Tax Officer imposing penalty under Section 10A of the Central Sales Tax Act, 1956 ('Act' for short). The learned Single Judge has rejected the writ petition filed by the assessee. That is how the assessee is before us in this writ appeal.

(3.) The facts in brief are: The assessee is a dealer registered both under the provisions of the Kerala General Sales Tax Act and the Central Sales Tax Act. The assessee is a contractor. The assessee had gone before the registering authority for issuance of registration certificate. The assessing authority/competent authority had granted the registration certificate to the assessee. In the registration certificate it was made clear that the assessee can effect inter state purchase of goods for the purpose of resale.