https://www.taxtmi.com/caselaws?id=424897 The High Court ruled in favor of the assessee in a challenge against a penalty imposed under Section 10A of the Central Sales Tax Act for false representation in purchasing goods against Form C. The Court emphasized that the burden to prove false representation lies with the revenue and requires a deliberate act done knowingly. As the revenue failed to establish false representation by the assessee, the penalty was deemed unsustainable, and the Court set aside the Tribunal's decision in favor of the assessee. en-us Thu, 07 Jul 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424897 The High Court ruled in favor of the assessee in a challenge against a penalty imposed under Section 10A of the Central Sales Tax Act for false representation in purchasing goods against Form C. The Court emphasized that the burden to prove false representation lies with the revenue and requires a deliberate act done knowingly. As the revenue failed to establish false representation by the assessee, the penalty was deemed unsustainable, and the Court set aside the Tribunal's decision in favor of the assessee. Case-Laws VAT and Sales Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424897