https://www.taxtmi.com/caselaws?id=157560 Penalty under section 10A of the Central Sales Tax Act applies where a registered dealer issues C forms for goods not covered by the specific wording of its registration certificate. The Madras High Court's analysis turned on whether the dealer could reasonably and bona fide believe that generators fell within a certificate limited to machinery, accessories, mill stores and other materials connected with flour milling. It was concluded that a generator is not covered by that restricted description merely because it is industrial equipment generally, and the earlier treatment of generators in the sales tax schedule did not expand the certificate. The false representation finding sustained the penalty and left the Tribunal's order undisturbed. en-us Mon, 14 Sep 1992 00:00:00 +0530 Mon, 07 Oct 2013 18:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157560 Penalty under section 10A of the Central Sales Tax Act applies where a registered dealer issues C forms for goods not covered by the specific wording of its registration certificate. The Madras High Court's analysis turned on whether the dealer could reasonably and bona fide believe that generators fell within a certificate limited to machinery, accessories, mill stores and other materials connected with flour milling. It was concluded that a generator is not covered by that restricted description merely because it is industrial equipment generally, and the earlier treatment of generators in the sales tax schedule did not expand the certificate. The false representation finding sustained the penalty and left the Tribunal's order undisturbed. Case-Laws VAT and Sales Tax Mon, 14 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157560