https://www.taxtmi.com/caselaws?id=148587 The High Court of Mysore, in a judgment by Justice Somnath Iyer, addressed penalty proceedings against a dealer under clauses (b) and (d) of section 10 of the Central Sales Tax Act. The court emphasized the need to prove intentional false representation and lack of reasonable excuse for misuse to impose penalties. Criticizing the lack of findings by tax authorities, the court set aside previous orders and directed the refund of the penalty amount. The decision highlighted the importance of clear evidence before confirming penalty imposition, ultimately granting relief to the petitioner. en-us Thu, 14 Nov 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148587 The High Court of Mysore, in a judgment by Justice Somnath Iyer, addressed penalty proceedings against a dealer under clauses (b) and (d) of section 10 of the Central Sales Tax Act. The court emphasized the need to prove intentional false representation and lack of reasonable excuse for misuse to impose penalties. Criticizing the lack of findings by tax authorities, the court set aside previous orders and directed the refund of the penalty amount. The decision highlighted the importance of clear evidence before confirming penalty imposition, ultimately granting relief to the petitioner. Case-Laws VAT and Sales Tax Thu, 14 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148587