No penalty on works-contractor if machinery purchased from outside State was used for execution of w

CST & VAT: CST - Where assessee, a works contractor, purchased machineries from outside State against form C and Assessing Authority had imposed penalty upon it under section 10A read with section 10(d), since equipments purchased were in consonance with certificate of registration issued and they were used for execution of works contract, imposition of penalty was wholly illegal