https://www.taxtmi.com/caselaws?id=150936 An assessee's liability to penalty under section 10A of the Central Sales Tax Act, 1956 depended on whether it falsely represented itself as a registered dealer when purchasing goods in inter-State trade. The revising authority found, on the materials, that there was no false representation and that the problem arose from an accidental mistake in renewal of registration and issuance of C forms. That factual finding could be interfered with only if perverse or unsupported by evidence, and no such infirmity was shown. Accordingly, the referred question did not raise a question of law, and penalty was not attracted on the facts found. en-us Wed, 08 Aug 1973 00:00:00 +0530 Fri, 24 May 2013 18:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150936 An assessee's liability to penalty under section 10A of the Central Sales Tax Act, 1956 depended on whether it falsely represented itself as a registered dealer when purchasing goods in inter-State trade. The revising authority found, on the materials, that there was no false representation and that the problem arose from an accidental mistake in renewal of registration and issuance of C forms. That factual finding could be interfered with only if perverse or unsupported by evidence, and no such infirmity was shown. Accordingly, the referred question did not raise a question of law, and penalty was not attracted on the facts found. Case-Laws VAT and Sales Tax Wed, 08 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150936