https://www.taxtmi.com/caselaws?id=133044 The court quashed the respondent's order and allowed the writ petition, finding that the petitioner lacked the requisite mens rea for the offense under Section 10(b) of the Central Sales Tax Act. The penalty imposed under Section 10A was deemed invalid due to the absence of evidence showing that the representations were made falsely. The petition was granted with no order as to costs. en-us Mon, 13 Jul 1964 00:00:00 +0530 Wed, 17 Apr 2013 14:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=133044 The court quashed the respondent's order and allowed the writ petition, finding that the petitioner lacked the requisite mens rea for the offense under Section 10(b) of the Central Sales Tax Act. The penalty imposed under Section 10A was deemed invalid due to the absence of evidence showing that the representations were made falsely. The petition was granted with no order as to costs. Case-Laws VAT and Sales Tax Mon, 13 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=133044