https://www.taxtmi.com/caselaws?id=365464 Penalty under Section 10(a) of the Central Sales Tax Act required proof that Form-C was misused with deliberate intent to defraud the revenue. The Court found no material showing contumacious conduct, dishonest intention, or wilful misuse, and held that penal liability could not be imposed mechanically. The Tribunal's finding that mens rea was not proved was supported by the record, so no substantial question of law arose for interference. The challenge to the Tribunal's order therefore failed and the writ petition was dismissed. en-us Fri, 29 Jun 2018 00:00:00 +0530 Sat, 18 Aug 2018 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365464 Penalty under Section 10(a) of the Central Sales Tax Act required proof that Form-C was misused with deliberate intent to defraud the revenue. The Court found no material showing contumacious conduct, dishonest intention, or wilful misuse, and held that penal liability could not be imposed mechanically. The Tribunal's finding that mens rea was not proved was supported by the record, so no substantial question of law arose for interference. The challenge to the Tribunal's order therefore failed and the writ petition was dismissed. Case-Laws VAT and Sales Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365464