https://www.taxtmi.com/caselaws?id=279413 Penalty under the Central Sales Tax Act was upheld where concurrent findings showed that the dealer knowingly made a false representation that the purchased goods were covered by the registration certificate. The tax authorities and Tribunal found that the amendment application was false, the receipt relied on had been tampered with, and the disputed goods were not covered by the certificate at the relevant time, establishing absence of bona fide belief. The natural justice challenge also failed because the dealer had filed a written reply, was heard orally, and the relevant record was considered. The revision was held to be without merit and the penalty order was sustained. en-us Mon, 16 Oct 1995 00:00:00 +0530 Sat, 16 Mar 2019 11:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279413 Penalty under the Central Sales Tax Act was upheld where concurrent findings showed that the dealer knowingly made a false representation that the purchased goods were covered by the registration certificate. The tax authorities and Tribunal found that the amendment application was false, the receipt relied on had been tampered with, and the disputed goods were not covered by the certificate at the relevant time, establishing absence of bona fide belief. The natural justice challenge also failed because the dealer had filed a written reply, was heard orally, and the relevant record was considered. The revision was held to be without merit and the penalty order was sustained. Case-Laws VAT and Sales Tax Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279413