https://www.taxtmi.com/caselaws?id=157362 Penalty under section 10A read with section 10(b) of the Central Sales Tax Act was sustained because the dealer falsely represented that air-conditioner and film were covered by the registration certificate, although the certificate extended only to machinery and materials required for the printing press. The false representation to obtain concessional purchases against 'C' forms constituted the blameworthy conduct required by section 10(b), and no separate proof of mens rea was necessary for imposing penalty. en-us Thu, 04 Nov 1993 00:00:00 +0530 Fri, 04 Oct 2013 15:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157362 Penalty under section 10A read with section 10(b) of the Central Sales Tax Act was sustained because the dealer falsely represented that air-conditioner and film were covered by the registration certificate, although the certificate extended only to machinery and materials required for the printing press. The false representation to obtain concessional purchases against 'C' forms constituted the blameworthy conduct required by section 10(b), and no separate proof of mens rea was necessary for imposing penalty. Case-Laws VAT and Sales Tax Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157362