https://www.taxtmi.com/caselaws?id=65862 Penalty under section 10A of the Central Sales Tax Act was held unsustainable where C forms were issued for goods omitted from the registration certificate due to the registering authority's error, and the dealer had sought amendment on discovering the omission. The dealer had applied for inclusion of machinery and spare parts, but the certificate did not reflect them, and the omission remained unnoticed for years. The dealer's later request for amendment, including retrospective effect, showed negligence rather than deliberate false representation. As penalty for contravention of clause (b) of section 10 required mens rea, the absence of dishonest intention was decisive and the penalty was set aside. en-us Wed, 11 Feb 1976 00:00:00 +0530 Sat, 02 Jan 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65862 Penalty under section 10A of the Central Sales Tax Act was held unsustainable where C forms were issued for goods omitted from the registration certificate due to the registering authority's error, and the dealer had sought amendment on discovering the omission. The dealer had applied for inclusion of machinery and spare parts, but the certificate did not reflect them, and the omission remained unnoticed for years. The dealer's later request for amendment, including retrospective effect, showed negligence rather than deliberate false representation. As penalty for contravention of clause (b) of section 10 required mens rea, the absence of dishonest intention was decisive and the penalty was set aside. Case-Laws VAT and Sales Tax Wed, 11 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65862