https://www.taxtmi.com/caselaws?id=150318 The High Court quashed the penalty orders imposed under section 10(b) of the Central Sales Tax Act due to the absence of a finding of false representation by the dealer, a crucial requirement for penalty imposition. The Court emphasized the necessity of adhering to statutory provisions and directed a refund of any penalty paid. The judgment highlighted the importance of establishing grounds for penalties under the Act and reiterated the significance of factual findings in such cases. en-us Mon, 09 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 12:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150318 The High Court quashed the penalty orders imposed under section 10(b) of the Central Sales Tax Act due to the absence of a finding of false representation by the dealer, a crucial requirement for penalty imposition. The Court emphasized the necessity of adhering to statutory provisions and directed a refund of any penalty paid. The judgment highlighted the importance of establishing grounds for penalties under the Act and reiterated the significance of factual findings in such cases. Case-Laws VAT and Sales Tax Mon, 09 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150318