https://www.taxtmi.com/caselaws?id=247284 The Madras High Court clarified that for an offense under Section 10(b) of the Central Sales Tax Act, mens rea is essential. The Court reduced the penalty imposed on the assessee for false representation, considering their genuine belief in compliance with the Certificate of Registration. The Court emphasized the importance of mens rea in determining penalties under the Act, ultimately reducing the penalty from 150% to 50% of the tax due. en-us Thu, 21 Nov 2013 00:00:00 +0530 Mon, 07 Jul 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247284 The Madras High Court clarified that for an offense under Section 10(b) of the Central Sales Tax Act, mens rea is essential. The Court reduced the penalty imposed on the assessee for false representation, considering their genuine belief in compliance with the Certificate of Registration. The Court emphasized the importance of mens rea in determining penalties under the Act, ultimately reducing the penalty from 150% to 50% of the tax due. Case-Laws VAT and Sales Tax Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247284