https://www.taxtmi.com/caselaws?id=156330 Penalty under section 10-A(1) of the Central Sales Tax Act requires intentional default, not a mere inadvertent omission. The registration records showed that the departmental authorities had not noticed the absence of a new-form registration certificate, and the omission concerning packing materials was treated as an unintentional slip that was later rectified by amendment. On those facts, the necessary element of mens rea was not established, so the penalty could not be sustained. en-us Mon, 18 Feb 1991 00:00:00 +0530 Wed, 18 Sep 2013 15:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156330 Penalty under section 10-A(1) of the Central Sales Tax Act requires intentional default, not a mere inadvertent omission. The registration records showed that the departmental authorities had not noticed the absence of a new-form registration certificate, and the omission concerning packing materials was treated as an unintentional slip that was later rectified by amendment. On those facts, the necessary element of mens rea was not established, so the penalty could not be sustained. Case-Laws VAT and Sales Tax Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156330