https://www.taxtmi.com/caselaws?id=174995 The Trade Tax Tribunal set aside a penalty order imposed on an assessee for issuing Form C for diesel engines and spare parts without proper authorization under the Central Sales Tax Act. The Tribunal found no malafide intention or false representation by the assessee, concluding that there was no mens rea for imposing penalties under Section 10-A. As a result, the Tribunal upheld the assessee's appeal, emphasizing the absence of wrongful intention or false representation, leading to the dismissal of the revision without any legal questions arising for consideration. en-us Thu, 19 Mar 2009 00:00:00 +0530 Mon, 02 Nov 2015 14:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174995 The Trade Tax Tribunal set aside a penalty order imposed on an assessee for issuing Form C for diesel engines and spare parts without proper authorization under the Central Sales Tax Act. The Tribunal found no malafide intention or false representation by the assessee, concluding that there was no mens rea for imposing penalties under Section 10-A. As a result, the Tribunal upheld the assessee's appeal, emphasizing the absence of wrongful intention or false representation, leading to the dismissal of the revision without any legal questions arising for consideration. Case-Laws VAT and Sales Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174995