https://www.taxtmi.com/caselaws?id=366421 Penalty for use of Form C is discussed as requiring proof of false representation and mens rea under the Central Sales Tax framework, not merely an alleged misuse of the purchasing form. The text also explains that where a demand is substantively assessment-like rather than a pure penalty action, the State tax limitation period applies and jurisdiction depends on compliance with that statutory time limit. It further notes a broad construction of the expression relating to use of goods in manufacture or resale, favouring the dealer where two interpretations are possible and supporting concessional inter-State purchase treatment. en-us Mon, 08 Jan 2018 00:00:00 +0530 Wed, 05 Sep 2018 06:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366421 Penalty for use of Form C is discussed as requiring proof of false representation and mens rea under the Central Sales Tax framework, not merely an alleged misuse of the purchasing form. The text also explains that where a demand is substantively assessment-like rather than a pure penalty action, the State tax limitation period applies and jurisdiction depends on compliance with that statutory time limit. It further notes a broad construction of the expression relating to use of goods in manufacture or resale, favouring the dealer where two interpretations are possible and supporting concessional inter-State purchase treatment. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366421