https://www.taxtmi.com/caselaws?id=159325 Penalty under the Central Sales Tax law was held unsustainable where C forms were used for goods not expressly listed in the registration certificate, because the assessee acted under a bona fide belief that the goods were covered. The authorities accepted that the items were purchased for use in manufacture, the same practice had been accepted in earlier assessments, and the registration certificate was later amended to include the goods. On those facts, the conduct was not treated as an offence attracting penalty, and the penalty was set aside. en-us Mon, 04 Aug 1997 00:00:00 +0530 Wed, 20 Nov 2013 17:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159325 Penalty under the Central Sales Tax law was held unsustainable where C forms were used for goods not expressly listed in the registration certificate, because the assessee acted under a bona fide belief that the goods were covered. The authorities accepted that the items were purchased for use in manufacture, the same practice had been accepted in earlier assessments, and the registration certificate was later amended to include the goods. On those facts, the conduct was not treated as an offence attracting penalty, and the penalty was set aside. Case-Laws VAT and Sales Tax Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159325