https://www.taxtmi.com/caselaws?id=417397 The High Court of Madras considered two writ petitions regarding the levy of penalty under Section 10A of the Central Sales Tax Act for falsely representing goods covered by the registration certificate. The court found that the penalty was not justified as there was no finding of false representation by the petitioner at the time of purchase. The court emphasized the requirement of mens rea and false representation for penalty imposition under Section 10A. Consequently, the court allowed both writ petitions, setting aside the penalty orders of the lower authorities. en-us Thu, 20 Jan 2022 00:00:00 +0530 Sat, 22 Jan 2022 08:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417397 The High Court of Madras considered two writ petitions regarding the levy of penalty under Section 10A of the Central Sales Tax Act for falsely representing goods covered by the registration certificate. The court found that the penalty was not justified as there was no finding of false representation by the petitioner at the time of purchase. The court emphasized the requirement of mens rea and false representation for penalty imposition under Section 10A. Consequently, the court allowed both writ petitions, setting aside the penalty orders of the lower authorities. Case-Laws VAT and Sales Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417397