https://www.taxtmi.com/caselaws?id=161633 Penalty under section 10(b) of the Central Sales Tax Act applies only where a registered dealer falsely represents that the goods purchased are covered by the certificate of registration. A mere wrong or mistaken representation is insufficient. On the stated facts, the dealer had long issued form C for cotton waste without departmental objection, sought amendment when the issue was raised, and the record showed no deliberate or knowing misrepresentation. Those facts supported a bona fide belief, so the finding of false representation could not stand and the penalty was not sustainable. en-us Thu, 21 Aug 2003 00:00:00 +0530 Wed, 10 Jul 2024 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161633 Penalty under section 10(b) of the Central Sales Tax Act applies only where a registered dealer falsely represents that the goods purchased are covered by the certificate of registration. A mere wrong or mistaken representation is insufficient. On the stated facts, the dealer had long issued form C for cotton waste without departmental objection, sought amendment when the issue was raised, and the record showed no deliberate or knowing misrepresentation. Those facts supported a bona fide belief, so the finding of false representation could not stand and the penalty was not sustainable. Case-Laws VAT and Sales Tax Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161633