https://www.taxtmi.com/caselaws?id=158451 The court ruled in favor of the assessee, holding that the purchase of groundnut kernel using "C" forms did not constitute false representation or mala fide intention. It was determined that groundnut kernel qualified as foodgrains based on its essential role in the assessee's business activities. Since there was no proven mens rea, the penalty under section 10-A of the Central Sales Tax Act was deemed unjustified and subsequently canceled, allowing the revision petition. en-us Thu, 23 Mar 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158451 The court ruled in favor of the assessee, holding that the purchase of groundnut kernel using "C" forms did not constitute false representation or mala fide intention. It was determined that groundnut kernel qualified as foodgrains based on its essential role in the assessee's business activities. Since there was no proven mens rea, the penalty under section 10-A of the Central Sales Tax Act was deemed unjustified and subsequently canceled, allowing the revision petition. Case-Laws VAT and Sales Tax Thu, 23 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158451