https://www.taxtmi.com/caselaws?id=161945 Under the Central Sales Tax Act, penalty is attracted where a registered dealer issues form C for goods not covered by its registration certificate, because that amounts to a false declaration that the goods are covered by registration. On the facts, oil-seeds were not included in the dealer's registration and there was no reliable basis for a bona fide belief to the contrary, so deletion of penalty was unsustainable. At the same time, the penalty was confined to the concessional tax benefit wrongly obtained through misuse of form C, and the reassessment was reduced to the extent of the 4 per cent differential benefit on the relevant turnover. en-us Fri, 28 Nov 2003 00:00:00 +0530 Tue, 11 Feb 2014 17:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161945 Under the Central Sales Tax Act, penalty is attracted where a registered dealer issues form C for goods not covered by its registration certificate, because that amounts to a false declaration that the goods are covered by registration. On the facts, oil-seeds were not included in the dealer's registration and there was no reliable basis for a bona fide belief to the contrary, so deletion of penalty was unsustainable. At the same time, the penalty was confined to the concessional tax benefit wrongly obtained through misuse of form C, and the reassessment was reduced to the extent of the 4 per cent differential benefit on the relevant turnover. Case-Laws VAT and Sales Tax Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161945