https://www.taxtmi.com/caselaws?id=152462 Penalty under section 10A of the Central Sales Tax Act, 1956 depends on a knowingly false representation that the goods were covered by the dealer's registration certificate. Mens rea is essential; a mere mistake or honest belief is insufficient. On the stated facts, timber was not included in the registration certificate or the registration application, yet the dealer issued C forms treating timber as covered. Those circumstances negated bona fide belief and established a false representation with guilty intention, making the dealer liable to penalty. en-us Tue, 22 Aug 1978 00:00:00 +0530 Thu, 04 Jul 2013 13:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152462 Penalty under section 10A of the Central Sales Tax Act, 1956 depends on a knowingly false representation that the goods were covered by the dealer's registration certificate. Mens rea is essential; a mere mistake or honest belief is insufficient. On the stated facts, timber was not included in the registration certificate or the registration application, yet the dealer issued C forms treating timber as covered. Those circumstances negated bona fide belief and established a false representation with guilty intention, making the dealer liable to penalty. Case-Laws VAT and Sales Tax Tue, 22 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152462