https://www.taxtmi.com/caselaws?id=161944 The assessee wrongly issued form C for welding material, parts of bag sewing machines, and paints and varnish, because those goods were not covered by the entries in its registration certificate; the finding of false representation was supported by the record, so penalty under section 10-A of the Central Sales Tax Act, 1956 was upheld. However, since the assessee was a State Government unit and no personal gain was involved, the quantum of penalty required reconsideration. The matter was therefore remanded for levy of the minimum penalty corresponding to the tax avoided by the misuse of form C. en-us Fri, 07 May 2004 00:00:00 +0530 Tue, 11 Feb 2014 17:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161944 The assessee wrongly issued form C for welding material, parts of bag sewing machines, and paints and varnish, because those goods were not covered by the entries in its registration certificate; the finding of false representation was supported by the record, so penalty under section 10-A of the Central Sales Tax Act, 1956 was upheld. However, since the assessee was a State Government unit and no personal gain was involved, the quantum of penalty required reconsideration. The matter was therefore remanded for levy of the minimum penalty corresponding to the tax avoided by the misuse of form C. Case-Laws VAT and Sales Tax Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161944