https://www.taxtmi.com/caselaws?id=180640 The court allowed the revision, setting aside the Trade Tax Tribunal's penalty order under section 10A of the Central Sales Tax Act. The court emphasized the requirement of proving mens rea under section 10(b) and the importance of genuine belief in representations made by dealers to avoid penalties. The judgment stressed that penal provisions require deliberate acts against the law, granting the accused dealer the benefit of the doubt. en-us Mon, 24 Nov 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180640 The court allowed the revision, setting aside the Trade Tax Tribunal's penalty order under section 10A of the Central Sales Tax Act. The court emphasized the requirement of proving mens rea under section 10(b) and the importance of genuine belief in representations made by dealers to avoid penalties. The judgment stressed that penal provisions require deliberate acts against the law, granting the accused dealer the benefit of the doubt. Case-Laws VAT and Sales Tax Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180640