False tax declarations and registration misrepresentations trigger criminal penalties including imprisonment or fines under central sales tax law.

Section 10 penalises specified contraventions under the Central Sales Tax framework-including false declarations, failure to register or comply with registration orders, false representations about registration or the class of goods purchased, misuse of goods procured for inter State purposes, possession of prescribed forms not lawfully obtained, and unlawful collection of tax-with simple imprisonment up to six months, or fine, or both, and a daily fine for continuing offences.

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