https://www.taxtmi.com/caselaws?id=163490 The Allahabad High Court ruled in favor of the dealer in a case involving the levy of penalty under section 10A of the Central Sales Tax Act for incorrectly issuing form C for purchases of garigola. The court held that the dealer's treatment of garigola as kirana, a genuine mistake, did not constitute deliberate false representation under section 10(b) of the Act. Therefore, the court set aside the penalty orders, concluding that the dealer's actions did not warrant penalty under the Central Sales Tax Act. en-us Mon, 26 Apr 2004 00:00:00 +0530 Thu, 03 Apr 2014 14:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163490 The Allahabad High Court ruled in favor of the dealer in a case involving the levy of penalty under section 10A of the Central Sales Tax Act for incorrectly issuing form C for purchases of garigola. The court held that the dealer's treatment of garigola as kirana, a genuine mistake, did not constitute deliberate false representation under section 10(b) of the Act. Therefore, the court set aside the penalty orders, concluding that the dealer's actions did not warrant penalty under the Central Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 26 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163490