https://www.taxtmi.com/caselaws?id=768522 A registered dealer's purchase of goods against C forms can attract penalty where the goods are not covered by the registration certificate and are not used for the specified purpose. The text treats such conduct as a contravention under Section 10(d) of the Central Sales Tax Act, 1956, making penalty under Section 10A sustainable. A plea of bona fide belief or absence of mens rea does not protect the dealer on these facts where the misuse of C forms concerns goods outside the registration scope and for an unspecified purpose. The practical effect is that penalty may stand despite the absence of dishonest intention. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768522 A registered dealer's purchase of goods against C forms can attract penalty where the goods are not covered by the registration certificate and are not used for the specified purpose. The text treats such conduct as a contravention under Section 10(d) of the Central Sales Tax Act, 1956, making penalty under Section 10A sustainable. A plea of bona fide belief or absence of mens rea does not protect the dealer on these facts where the misuse of C forms concerns goods outside the registration scope and for an unspecified purpose. The practical effect is that penalty may stand despite the absence of dishonest intention. Case-Laws VAT / Sales Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768522