https://www.taxtmi.com/article/detailed?id=5667 Penalty under Section 10(b) requires proof that a registered dealer made a false representation knowingly and deliberately; mere mistaken or bona fide belief that goods were covered by registration or entitled to concessional treatment does not satisfy the mens rea element necessary to impose the penal sanction. Absent findings of contumacious or deliberate violation, a penalty under the provision should not be sustained. en-us Mon, 16 Jun 2014 08:42:38 +0530 Mon, 16 Jun 2014 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5667 Penalty under Section 10(b) requires proof that a registered dealer made a false representation knowingly and deliberately; mere mistaken or bona fide belief that goods were covered by registration or entitled to concessional treatment does not satisfy the mens rea element necessary to impose the penal sanction. Absent findings of contumacious or deliberate violation, a penalty under the provision should not be sustained. Articles Value Added Tax - VAT and CST Mon, 16 Jun 2014 08:42:38 +0530 https://www.taxtmi.com/article/detailed?id=5667