https://www.taxtmi.com/caselaws?id=373793 The court upheld the penalty imposed on the assessee for importing goods without a registration certificate under Section 10(A) of the Central Sales Tax Act. The court found that the assessee's business activities were solely focused on trading two-wheelers and there was no authorization for dealing in the imported generator set and non-woven fabric. The court determined that the use of Form-C for importing unrelated goods constituted a false declaration, establishing mens rea. Previous court decisions cited were distinguished based on differing circumstances. The penalty was upheld as the imported goods were not connected to the assessee's registered business activities. en-us Mon, 07 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 06:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373793 The court upheld the penalty imposed on the assessee for importing goods without a registration certificate under Section 10(A) of the Central Sales Tax Act. The court found that the assessee's business activities were solely focused on trading two-wheelers and there was no authorization for dealing in the imported generator set and non-woven fabric. The court determined that the use of Form-C for importing unrelated goods constituted a false declaration, establishing mens rea. Previous court decisions cited were distinguished based on differing circumstances. The penalty was upheld as the imported goods were not connected to the assessee's registered business activities. Case-Laws VAT and Sales Tax Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373793