https://www.taxtmi.com/caselaws?id=156586 The Madras High Court held that the Tribunal erred in setting aside the penalty imposed on dealers for issuing "C" forms to purchase oil engine spares, not covered by their registration certificate, at a concessional tax rate. The Court emphasized that a false representation, not mens rea, is sufficient for penalty under section 10A of the Central Sales Tax Act. Relying on the principle from Vijaya Electricals v. State of Tamil Nadu, the Court reinstated the penalty, rejecting the dealers' plea of bona fide belief. The Revenue's revision petition was allowed, overturning the Tribunal's decision and restoring the Appellate Assistant Commissioner's ruling. en-us Fri, 25 Oct 1991 00:00:00 +0530 Sat, 21 Sep 2013 18:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156586 The Madras High Court held that the Tribunal erred in setting aside the penalty imposed on dealers for issuing "C" forms to purchase oil engine spares, not covered by their registration certificate, at a concessional tax rate. The Court emphasized that a false representation, not mens rea, is sufficient for penalty under section 10A of the Central Sales Tax Act. Relying on the principle from Vijaya Electricals v. State of Tamil Nadu, the Court reinstated the penalty, rejecting the dealers' plea of bona fide belief. The Revenue's revision petition was allowed, overturning the Tribunal's decision and restoring the Appellate Assistant Commissioner's ruling. Case-Laws VAT and Sales Tax Fri, 25 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156586