https://www.taxtmi.com/caselaws?id=157509 Use of C form declarations to buy goods not covered by the registration certificate amounted to misuse under section 10(b) of the Central Sales Tax Act, and penalty under section 10-A was legally sustainable. The assessees' plea of bona fide belief was rejected because the goods had not been authorised at the relevant time, and their later inclusion in the registration certificate supported knowledge of the original restriction. On those facts, the revision failed and no further interference was warranted. en-us Fri, 04 Oct 1991 00:00:00 +0530 Mon, 07 Oct 2013 14:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157509 Use of C form declarations to buy goods not covered by the registration certificate amounted to misuse under section 10(b) of the Central Sales Tax Act, and penalty under section 10-A was legally sustainable. The assessees' plea of bona fide belief was rejected because the goods had not been authorised at the relevant time, and their later inclusion in the registration certificate supported knowledge of the original restriction. On those facts, the revision failed and no further interference was warranted. Case-Laws VAT and Sales Tax Fri, 04 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157509