https://www.taxtmi.com/caselaws?id=170606 The Court quashed penalties imposed on the purchase of an Effluent Treatment Plant and stitching thread under the Central Sales Tax Act. It held that the items were essential for manufacturing and were covered under the registration certificate, thus penalties were unjustified. The Court emphasized the necessity of false representation with mens rea for penalty imposition, which was absent in this case. Consequently, the penalties were deemed erroneous and were overturned. en-us Mon, 21 Apr 2008 00:00:00 +0530 Thu, 04 Jun 2015 14:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170606 The Court quashed penalties imposed on the purchase of an Effluent Treatment Plant and stitching thread under the Central Sales Tax Act. It held that the items were essential for manufacturing and were covered under the registration certificate, thus penalties were unjustified. The Court emphasized the necessity of false representation with mens rea for penalty imposition, which was absent in this case. Consequently, the penalties were deemed erroneous and were overturned. Case-Laws VAT and Sales Tax Mon, 21 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170606