https://www.taxtmi.com/caselaws?id=370465 The High Court overturned a penalty imposed under Section 10-A of the Central Sales Tax Act for false representation in using Form-C against import of goods. The Court found that the item purchased was commonly sold at hardware shops, and there was no deliberate false representation by the assessee. Emphasizing the need for mens rea for penalty under Section 10-A, the Court ruled in favor of the assessee, stating that not all omissions or commissions in using Form-C constitute false representation. The penalty was overturned, as there was no evidence of deliberate false representation. en-us Sat, 17 Nov 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370465 The High Court overturned a penalty imposed under Section 10-A of the Central Sales Tax Act for false representation in using Form-C against import of goods. The Court found that the item purchased was commonly sold at hardware shops, and there was no deliberate false representation by the assessee. Emphasizing the need for mens rea for penalty under Section 10-A, the Court ruled in favor of the assessee, stating that not all omissions or commissions in using Form-C constitute false representation. The penalty was overturned, as there was no evidence of deliberate false representation. Case-Laws VAT and Sales Tax Sat, 17 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370465