https://www.taxtmi.com/caselaws?id=276881 The Court allowed the revision, setting aside the orders of the Tribunal, assessing authority, and first appellate authority. The Court found that the penalty imposed for false representation in the import of an electrical generator under Form C was unjustified as there was no evidence of intentional false representation by the revisionist, who believed in good faith that the generator fell under the claimed category. The Court clarified that a false representation requires knowingly claiming benefits under false pretenses, which was not proven in this case. en-us Fri, 08 Jul 2016 00:00:00 +0530 Tue, 20 Nov 2018 07:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276881 The Court allowed the revision, setting aside the orders of the Tribunal, assessing authority, and first appellate authority. The Court found that the penalty imposed for false representation in the import of an electrical generator under Form C was unjustified as there was no evidence of intentional false representation by the revisionist, who believed in good faith that the generator fell under the claimed category. The Court clarified that a false representation requires knowingly claiming benefits under false pretenses, which was not proven in this case. Case-Laws VAT and Sales Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276881