https://www.taxtmi.com/caselaws?id=154042 The Court upheld the Tribunal's decision to cancel the penalty imposed under section 10A of the Central Sales Tax Act. The assessee genuinely believed that air coolers fell under the description in the registration certificate, leading to the penalty cancellation. The Court emphasized the importance of the dealer's honest belief in determining liability under section 10A, stating that if the dealer honestly believes goods are covered by the registration, no penalty can be imposed. No costs were awarded for the reference. en-us Wed, 24 Mar 1982 00:00:00 +0530 Mon, 05 Aug 2013 16:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154042 The Court upheld the Tribunal's decision to cancel the penalty imposed under section 10A of the Central Sales Tax Act. The assessee genuinely believed that air coolers fell under the description in the registration certificate, leading to the penalty cancellation. The Court emphasized the importance of the dealer's honest belief in determining liability under section 10A, stating that if the dealer honestly believes goods are covered by the registration, no penalty can be imposed. No costs were awarded for the reference. Case-Laws VAT and Sales Tax Wed, 24 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154042