https://www.taxtmi.com/caselaws?id=242348 The court upheld the penalty imposed under Section 10-A of the Central Sales Tax Act for unauthorized use of Form-C and Form-31 by the assessee, engaged in the business of electrical goods. Despite the absence of mala-fide intention, the court emphasized the necessity of proper registration and authorization for imports. The court dismissed the revisions filed by the assessee, highlighting the importance of compliance with registration requirements to avoid penalties under the Act. en-us Thu, 09 Jan 2014 00:00:00 +0530 Wed, 08 Oct 2014 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242348 The court upheld the penalty imposed under Section 10-A of the Central Sales Tax Act for unauthorized use of Form-C and Form-31 by the assessee, engaged in the business of electrical goods. Despite the absence of mala-fide intention, the court emphasized the necessity of proper registration and authorization for imports. The court dismissed the revisions filed by the assessee, highlighting the importance of compliance with registration requirements to avoid penalties under the Act. Case-Laws VAT and Sales Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242348