https://www.taxtmi.com/caselaws?id=165061 Penalty under section 10A of the Central Sales Tax Act was upheld because form C was issued for goods outside the scope of the registration certificate. The Court found that the applications did not seek forms for the impugned goods, the supporting details were irrelevant, and the surrounding facts did not support any bona fide belief. On the facts recorded by the assessing authority, the issue of form C amounted to a false representation, and the finding of mens rea was not displaced in appeal. The deletion of penalty was therefore unsustainable, and the assessee's plea of bona fide belief failed. en-us Thu, 13 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165061 Penalty under section 10A of the Central Sales Tax Act was upheld because form C was issued for goods outside the scope of the registration certificate. The Court found that the applications did not seek forms for the impugned goods, the supporting details were irrelevant, and the surrounding facts did not support any bona fide belief. On the facts recorded by the assessing authority, the issue of form C amounted to a false representation, and the finding of mens rea was not displaced in appeal. The deletion of penalty was therefore unsustainable, and the assessee's plea of bona fide belief failed. Case-Laws VAT and Sales Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165061