https://www.taxtmi.com/caselaws?id=391140 Penalty under Section 10-A read with Section 10(b) of the Central Sales Tax Act was upheld where the dealer used Form C to import goods not included in its registration certificate. The court rejected the plea of bona fide belief because the dealer knew the items had not been added to the certificate yet continued to import them. It also found no arbitrariness in the quantum of penalty, treating the amount as within the statutory framework. The revisions therefore failed, and the penalty order and appellate orders were sustained. en-us Sat, 18 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391140 Penalty under Section 10-A read with Section 10(b) of the Central Sales Tax Act was upheld where the dealer used Form C to import goods not included in its registration certificate. The court rejected the plea of bona fide belief because the dealer knew the items had not been added to the certificate yet continued to import them. It also found no arbitrariness in the quantum of penalty, treating the amount as within the statutory framework. The revisions therefore failed, and the penalty order and appellate orders were sustained. Case-Laws VAT and Sales Tax Sat, 18 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391140