https://www.taxtmi.com/caselaws?id=68891 The Tribunal ruled in favor of the appellants in a case involving penalties imposed for purchasing Myrobalan using 'C' forms before its inclusion in their registration certificate under the Central Sales Tax Act. The Tribunal found no mens rea on the part of the appellants, emphasizing the importance of honest belief and knowledge in determining violations of the Act. Due to the lack of intent to deceive and discrepancies in the authorities' orders, the penalties were set aside, allowing all three appeals. en-us Tue, 27 Jan 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68891 The Tribunal ruled in favor of the appellants in a case involving penalties imposed for purchasing Myrobalan using 'C' forms before its inclusion in their registration certificate under the Central Sales Tax Act. The Tribunal found no mens rea on the part of the appellants, emphasizing the importance of honest belief and knowledge in determining violations of the Act. Due to the lack of intent to deceive and discrepancies in the authorities' orders, the penalties were set aside, allowing all three appeals. Case-Laws Income Tax Tue, 27 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68891