No penalty when assessee had wrongly paid taxes at concessional rate due to bona-fide belief

CST & VAT : CST - Where assessee entered into a contract for construction of bridge and in certificate of registration stores material, consumables, etc. were mentioned and during year it purchased hut material against form 'C', imposition of penalty under section 10(b) read with section 10A on plea that assessee had unauthorisedly purchased hut material against form 'C' was not justified