https://www.taxtmi.com/caselaws?id=174995 Penalty under Section 10-A of the Central Sales Tax Act is not sustainable where Form C is issued under a bona fide belief that the goods are covered by the registration certificate, and there is no false representation or mens rea. The text states that diesel engines and spare parts were treated as agricultural implements on the assessee's understanding of the registration position, and the Tribunal found no mala fide intention. The legal point is that absence of wrongful intention negatives the basis for penalty in such cases. 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 Penalty under Section 10-A of the Central Sales Tax Act is not sustainable where Form C is issued under a bona fide belief that the goods are covered by the registration certificate, and there is no false representation or mens rea. The text states that diesel engines and spare parts were treated as agricultural implements on the assessee's understanding of the registration position, and the Tribunal found no mala fide intention. The legal point is that absence of wrongful intention negatives the basis for penalty in such cases. Case-Laws VAT and Sales Tax Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174995