https://www.taxtmi.com/caselaws?id=279414 Penalty under Section 10(b) of the Central Sales Tax Act, 1956 requires a conscious false representation that the goods are not covered by the dealer's certificate of registration. The Allahabad HC noted that where the dealer honestly and bona fide believed the imported goods against C forms were within the scope of the registration certificate, the representation could not be treated as false and mens rea was absent. On those facts, the appellate finding of no mens rea was not displaced, and penalty under Section 10(b) read with Section 10-A was held not exigible. en-us Wed, 14 Oct 1987 00:00:00 +0530 Sat, 16 Mar 2019 11:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279414 Penalty under Section 10(b) of the Central Sales Tax Act, 1956 requires a conscious false representation that the goods are not covered by the dealer's certificate of registration. The Allahabad HC noted that where the dealer honestly and bona fide believed the imported goods against C forms were within the scope of the registration certificate, the representation could not be treated as false and mens rea was absent. On those facts, the appellate finding of no mens rea was not displaced, and penalty under Section 10(b) read with Section 10-A was held not exigible. Case-Laws VAT and Sales Tax Wed, 14 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279414