https://www.taxtmi.com/caselaws?id=392029 Penalty under Section 10(b) read with Section 10-A of the Central Sales Tax Act, 1956 is not sustainable unless the dealer makes a false or dishonest representation and acts with mens rea. Where a registered dealer purchased diesel for a generator set used in manufacturing and believed in good faith that the purchase was covered by the C forms, the absence of a separate mention of diesel in the registration certificate did not by itself establish culpable intent. On that basis, the penalty was held not exigible and the Revenue's challenge failed. en-us Mon, 27 Jan 2020 00:00:00 +0530 Wed, 12 Feb 2020 07:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392029 Penalty under Section 10(b) read with Section 10-A of the Central Sales Tax Act, 1956 is not sustainable unless the dealer makes a false or dishonest representation and acts with mens rea. Where a registered dealer purchased diesel for a generator set used in manufacturing and believed in good faith that the purchase was covered by the C forms, the absence of a separate mention of diesel in the registration certificate did not by itself establish culpable intent. On that basis, the penalty was held not exigible and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392029