https://www.taxtmi.com/caselaws?id=397835 Mens rea is an essential ingredient of "falsely represents" under Section 10(b) of the Central Sales Tax Act, 1956, so penalty cannot be imposed where a dealer bona fide believed the disputed goods were covered by its registration certificate. The Madras HC held that diesel purchased against C forms for generator sets used in manufacturing was not contumacious conduct merely because diesel was not separately listed in the certificate. On that footing, penalty under Section 10(b) read with Section 10-A was not exigible, and the assessee could use C forms for the purchases. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 31 Aug 2020 12:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397835 Mens rea is an essential ingredient of "falsely represents" under Section 10(b) of the Central Sales Tax Act, 1956, so penalty cannot be imposed where a dealer bona fide believed the disputed goods were covered by its registration certificate. The Madras HC held that diesel purchased against C forms for generator sets used in manufacturing was not contumacious conduct merely because diesel was not separately listed in the certificate. On that footing, penalty under Section 10(b) read with Section 10-A was not exigible, and the assessee could use C forms for the purchases. Case-Laws VAT and Sales Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397835