https://www.taxtmi.com/caselaws?id=141048 Section 10(b) of the Central Sales Tax Act was construed as requiring more than an inaccurate declaration: "false representation" under a penal provision imports deliberate misstatement with guilty intent. A dealer issuing a C Form is represented as claiming the goods are covered by the registration certificate, and liability arises only where that declaration is knowingly untrue. On the stated facts, penalty under section 10-A was upheld where the dealer's conduct showed a deliberate attempt to secure a lower tax rate, but it was not sustained where the purchases did not establish mens rea. The decisive requirement was proof of mens rea before penalty could attach. en-us Fri, 17 Sep 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141048 Section 10(b) of the Central Sales Tax Act was construed as requiring more than an inaccurate declaration: "false representation" under a penal provision imports deliberate misstatement with guilty intent. A dealer issuing a C Form is represented as claiming the goods are covered by the registration certificate, and liability arises only where that declaration is knowingly untrue. On the stated facts, penalty under section 10-A was upheld where the dealer's conduct showed a deliberate attempt to secure a lower tax rate, but it was not sustained where the purchases did not establish mens rea. The decisive requirement was proof of mens rea before penalty could attach. Case-Laws VAT and Sales Tax Fri, 17 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141048