https://www.taxtmi.com/caselaws?id=247759 Penalty under the Central Sales Tax Act for purchases against C forms depended on conscious knowledge that the goods were not covered by the registration certificate; a bona fide belief that the goods were included negatived the requisite mens rea. Applying that principle, goods closely connected with the assessee's manufacturing activity, including furnace oil, distribution pipes, copper cable, transformers, electrical goods, demineralising plant, circular trolley, M.S. trolley and water storage tank, were treated as purchased under a genuine belief and penalty was not leviable. Aluminium sheets were not shown to have the same nexus with the business and could not reasonably be brought within the existing certificate entries, so penalty was sustained for that item. en-us Fri, 28 Sep 2012 00:00:00 +0530 Sat, 02 Aug 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247759 Penalty under the Central Sales Tax Act for purchases against C forms depended on conscious knowledge that the goods were not covered by the registration certificate; a bona fide belief that the goods were included negatived the requisite mens rea. Applying that principle, goods closely connected with the assessee's manufacturing activity, including furnace oil, distribution pipes, copper cable, transformers, electrical goods, demineralising plant, circular trolley, M.S. trolley and water storage tank, were treated as purchased under a genuine belief and penalty was not leviable. Aluminium sheets were not shown to have the same nexus with the business and could not reasonably be brought within the existing certificate entries, so penalty was sustained for that item. Case-Laws VAT and Sales Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247759