https://www.taxtmi.com/caselaws?id=157545 Penalty under section 10-A of the Central Sales Tax Act, 1956 depends on proof of the statutory ingredients of the alleged contravention by reference to the actual transaction and the scope of the registration certificate. False representation under section 10(c) was not made out where goods were purchased after registration, and CST registration did not become invalid merely because State registration was not renewed. Penalty under section 10(d) required proof that goods were used for a different purpose without reasonable excuse; the matter was remitted for fresh consideration because the authority did not properly examine the authorised purpose and the goods in issue. Penalties based on use for electricity-related activities outside the certificate were also set aside or remitted where the certificate covered such use. en-us Mon, 10 May 1993 00:00:00 +0530 Mon, 07 Oct 2013 17:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157545 Penalty under section 10-A of the Central Sales Tax Act, 1956 depends on proof of the statutory ingredients of the alleged contravention by reference to the actual transaction and the scope of the registration certificate. False representation under section 10(c) was not made out where goods were purchased after registration, and CST registration did not become invalid merely because State registration was not renewed. Penalty under section 10(d) required proof that goods were used for a different purpose without reasonable excuse; the matter was remitted for fresh consideration because the authority did not properly examine the authorised purpose and the goods in issue. Penalties based on use for electricity-related activities outside the certificate were also set aside or remitted where the certificate covered such use. Case-Laws VAT and Sales Tax Mon, 10 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157545