https://www.taxtmi.com/caselaws?id=162099 The Court dismissed the revision against the penalty imposed on the assessee for purchasing goods not covered under section 7 of the Central Sales Tax Act, 1956. The lower authorities found the purchases were made in good faith, with no deliberate misrepresentation. The Tribunal held that the breach was technical, lacking mala fide intent. Regarding section 10(b) of the Act, the Court emphasized the need for deliberate misrepresentation, which was absent in this case. The Court upheld the lower authorities' findings, concluding the penalty was unwarranted due to the absence of intentional false representation. en-us Mon, 23 Jan 2006 00:00:00 +0530 Wed, 19 Feb 2014 12:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162099 The Court dismissed the revision against the penalty imposed on the assessee for purchasing goods not covered under section 7 of the Central Sales Tax Act, 1956. The lower authorities found the purchases were made in good faith, with no deliberate misrepresentation. The Tribunal held that the breach was technical, lacking mala fide intent. Regarding section 10(b) of the Act, the Court emphasized the need for deliberate misrepresentation, which was absent in this case. The Court upheld the lower authorities' findings, concluding the penalty was unwarranted due to the absence of intentional false representation. Case-Laws VAT and Sales Tax Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162099