https://www.taxtmi.com/caselaws?id=152904 The Madras High Court upheld the penalty imposed on a registered dealer for violating section 10(b) of the Central Sales Tax Act. The Court found that the dealer's representation regarding the goods purchased was false, constituting a violation of the Act. Despite the dealer's argument of bona fides, the Court concluded that conscious purchases made outside the registration certificate amounted to a violation. The Court affirmed the decisions of lower authorities in reducing the penalty, emphasizing that the violation was not merely technical. en-us Tue, 16 Jan 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152904 The Madras High Court upheld the penalty imposed on a registered dealer for violating section 10(b) of the Central Sales Tax Act. The Court found that the dealer's representation regarding the goods purchased was false, constituting a violation of the Act. Despite the dealer's argument of bona fides, the Court concluded that conscious purchases made outside the registration certificate amounted to a violation. The Court affirmed the decisions of lower authorities in reducing the penalty, emphasizing that the violation was not merely technical. Case-Laws VAT and Sales Tax Tue, 16 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152904