https://www.taxtmi.com/caselaws?id=163811 Penalty under section 10A of the Central Sales Tax Act, 1956 was upheld where a dealer issued C forms for goods for which it was not registered under the Central Act. Bona fides had to be assessed at the time the declaration forms were issued, and later disclosure of purchase particulars did not cure the false representation that registration existed for those goods. Because no explanation was offered for issuing the forms despite the absence of registration, the conduct was treated as a statutory breach attracting penalty. en-us Tue, 05 Dec 2006 00:00:00 +0530 Fri, 11 Apr 2014 10:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163811 Penalty under section 10A of the Central Sales Tax Act, 1956 was upheld where a dealer issued C forms for goods for which it was not registered under the Central Act. Bona fides had to be assessed at the time the declaration forms were issued, and later disclosure of purchase particulars did not cure the false representation that registration existed for those goods. Because no explanation was offered for issuing the forms despite the absence of registration, the conduct was treated as a statutory breach attracting penalty. Case-Laws VAT and Sales Tax Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163811