https://www.taxtmi.com/caselaws?id=162368 The court upheld the Tribunal's decision to impose a reduced penalty on the assessee for unauthorized use of "C" forms. The penalty was deemed appropriate to recoup lost tax revenue and penalize wrongful conduct, emphasizing the importance of adhering to registration certificate terms. The court clarified that a bona fide belief must be supported by evidence and that mens rea is not necessary for penalties under Section 10-A of the Central Sales Tax Act, 1956. en-us Tue, 12 Aug 1997 00:00:00 +0530 Tue, 25 Feb 2014 15:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162368 The court upheld the Tribunal's decision to impose a reduced penalty on the assessee for unauthorized use of "C" forms. The penalty was deemed appropriate to recoup lost tax revenue and penalize wrongful conduct, emphasizing the importance of adhering to registration certificate terms. The court clarified that a bona fide belief must be supported by evidence and that mens rea is not necessary for penalties under Section 10-A of the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162368