https://www.taxtmi.com/caselaws?id=343381 Penalty under Section 10(b) of the Central Sales Tax Act was held unsustainable because the goods purchased against Form-C were included in the registration certificate and were used in the assessee's integrated manufacturing and transport operations. The Court applied the statutory scheme under Sections 7 and 8 and Rule 13, holding that concessional purchases must match the registered class of goods and intended business use, and that false representation with mens rea is required to attract penalty. As the goods formed an integral part of the manufacturing chain and no false representation was shown, the levy was set aside. en-us Fri, 24 Mar 2017 00:00:00 +0530 Wed, 24 May 2017 07:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343381 Penalty under Section 10(b) of the Central Sales Tax Act was held unsustainable because the goods purchased against Form-C were included in the registration certificate and were used in the assessee's integrated manufacturing and transport operations. The Court applied the statutory scheme under Sections 7 and 8 and Rule 13, holding that concessional purchases must match the registered class of goods and intended business use, and that false representation with mens rea is required to attract penalty. As the goods formed an integral part of the manufacturing chain and no false representation was shown, the levy was set aside. Case-Laws VAT and Sales Tax Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343381