https://www.taxtmi.com/caselaws?id=159637 The court upheld the penalty imposed on the assessee-dealers for purchasing items not covered by their certificate of registration under the Central Sales Tax Act. The court found that the purchased items did not qualify as electrical equipment authorized by the registration certificate, leading to the penalty being justified. The court emphasized the blameworthy conduct of the assessee-dealers in purchasing goods not covered by the certificate, even without proving mens rea, and concluded that the penalty was warranted based on their conduct. en-us Mon, 11 Aug 1997 00:00:00 +0530 Thu, 28 Nov 2013 16:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159637 The court upheld the penalty imposed on the assessee-dealers for purchasing items not covered by their certificate of registration under the Central Sales Tax Act. The court found that the purchased items did not qualify as electrical equipment authorized by the registration certificate, leading to the penalty being justified. The court emphasized the blameworthy conduct of the assessee-dealers in purchasing goods not covered by the certificate, even without proving mens rea, and concluded that the penalty was warranted based on their conduct. Case-Laws VAT and Sales Tax Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159637