https://www.taxtmi.com/caselaws?id=157310 Penalty for violation of section 10(b) of the Central Sales Tax Act, 1956 requires a false representation and guilty intent; a mere later finding that the purchased goods were not covered by the registration certificate does not establish the offence without mens rea. On the facts, the goods described in the certificate and the goods purchased were sufficiently connected, so the Tribunal's deletion of penalty was upheld and no penalty was leviable. en-us Mon, 22 Oct 1990 00:00:00 +0530 Thu, 03 Oct 2013 18:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157310 Penalty for violation of section 10(b) of the Central Sales Tax Act, 1956 requires a false representation and guilty intent; a mere later finding that the purchased goods were not covered by the registration certificate does not establish the offence without mens rea. On the facts, the goods described in the certificate and the goods purchased were sufficiently connected, so the Tribunal's deletion of penalty was upheld and no penalty was leviable. Case-Laws VAT and Sales Tax Mon, 22 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157310