https://www.taxtmi.com/caselaws?id=279412 Penalty for misstatement in Form C under the Central Sales Tax Act is attracted only where the representation is false and made knowingly. The dealer purchased a generator for use in fruit preservation and manufacturing, and the court accepted that he bona fide believed it was plant or machinery covered by the registration certificate. On that footing, the statement made at the time of purchase could not be treated as false to the dealer's knowledge, so penalty was not leviable. en-us Wed, 05 Oct 1994 00:00:00 +0530 Sat, 16 Mar 2019 11:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279412 Penalty for misstatement in Form C under the Central Sales Tax Act is attracted only where the representation is false and made knowingly. The dealer purchased a generator for use in fruit preservation and manufacturing, and the court accepted that he bona fide believed it was plant or machinery covered by the registration certificate. On that footing, the statement made at the time of purchase could not be treated as false to the dealer's knowledge, so penalty was not leviable. Case-Laws VAT and Sales Tax Wed, 05 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279412