https://www.taxtmi.com/caselaws?id=157032 Penalty for alleged misuse of C forms under the Central Sales Tax Act was treated as dependent on a culpable element and the absence of reasonable excuse. The Tribunal found that the machinery purchased against C forms was used by a sister concern pursuant to a government policy decision, and that the assessee had no real role in the later manufacture of ghee. On those facts, it inferred absence of mens rea and accepted the explanation as a reasonable excuse. As no contrary finding of mens rea had been recorded by the assessing authority, the penalty was held unjustified and the Tribunal's view was upheld in favour of the assessee. en-us Wed, 22 Apr 1992 00:00:00 +0530 Fri, 27 Sep 2013 17:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157032 Penalty for alleged misuse of C forms under the Central Sales Tax Act was treated as dependent on a culpable element and the absence of reasonable excuse. The Tribunal found that the machinery purchased against C forms was used by a sister concern pursuant to a government policy decision, and that the assessee had no real role in the later manufacture of ghee. On those facts, it inferred absence of mens rea and accepted the explanation as a reasonable excuse. As no contrary finding of mens rea had been recorded by the assessing authority, the penalty was held unjustified and the Tribunal's view was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 22 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157032