https://www.taxtmi.com/caselaws?id=157552 The High Court upheld the findings of the lower authorities in a tax revision case involving penalty assessment under section 10A of the Central Sales Tax Act for false representation in using declaration form C for steel flats purchase. The court affirmed that the assessee willfully misrepresented their entitlement to use form C for steel flats, leading to the penalty imposition. Despite the assessee's argument that the inclusion of steel flats in the registration certificate did not imply false representation, all authorities found that the assessee knowingly used form C for steel flats, supporting the false representation conclusion. The court dismissed the tax revision cases and rejected the petitions. en-us Wed, 27 Feb 1991 00:00:00 +0530 Mon, 07 Oct 2013 17:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157552 The High Court upheld the findings of the lower authorities in a tax revision case involving penalty assessment under section 10A of the Central Sales Tax Act for false representation in using declaration form C for steel flats purchase. The court affirmed that the assessee willfully misrepresented their entitlement to use form C for steel flats, leading to the penalty imposition. Despite the assessee's argument that the inclusion of steel flats in the registration certificate did not imply false representation, all authorities found that the assessee knowingly used form C for steel flats, supporting the false representation conclusion. The court dismissed the tax revision cases and rejected the petitions. Case-Laws VAT and Sales Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157552