https://www.taxtmi.com/caselaws?id=160597 The High Court held that penalty under section 10-A of the Central Sales Tax Act was not applicable as there was no deliberate false representation by the assessee in purchasing Gari Gola against form C. The Tribunal's findings showed no evidence of deliberate false representation, a necessary element for penalty under section 10(b) to apply. The revisions were dismissed, affirming that the penalty under section 10-A was not warranted in this case. en-us Mon, 31 Jul 2000 00:00:00 +0530 Fri, 20 Dec 2013 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160597 The High Court held that penalty under section 10-A of the Central Sales Tax Act was not applicable as there was no deliberate false representation by the assessee in purchasing Gari Gola against form C. The Tribunal's findings showed no evidence of deliberate false representation, a necessary element for penalty under section 10(b) to apply. The revisions were dismissed, affirming that the penalty under section 10-A was not warranted in this case. Case-Laws VAT and Sales Tax Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160597