https://www.taxtmi.com/caselaws?id=156337 The court upheld the penalty imposed by the Joint Commissioner on M/s. Vijaya Electricals under sections 10(b) and 10A of the Central Sales Tax Act, 1956. The court found that the false representation made by the assessee regarding the purchase of certain goods without proper coverage in their registration certificate constituted an offense with the necessary mens rea. Despite the assessee's claim of a bona fide belief, the court determined that the representation was knowingly false, leading to the dismissal of the appeal without costs. en-us Tue, 02 Apr 1991 00:00:00 +0530 Wed, 18 Sep 2013 15:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156337 The court upheld the penalty imposed by the Joint Commissioner on M/s. Vijaya Electricals under sections 10(b) and 10A of the Central Sales Tax Act, 1956. The court found that the false representation made by the assessee regarding the purchase of certain goods without proper coverage in their registration certificate constituted an offense with the necessary mens rea. Despite the assessee's claim of a bona fide belief, the court determined that the representation was knowingly false, leading to the dismissal of the appeal without costs. Case-Laws VAT and Sales Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156337