https://www.taxtmi.com/caselaws?id=798148 Penalty under Section 10A of the Central Sales Tax Act requires proof of mens rea and false representation in the use of Form C. Purchase of an excavator at the concessional rate for civil works, mining and excavation did not satisfy those requirements where the machinery was used in the registered business and no mala fides or false claim of entitlement was established. Subsequent amendment of the registration to include civil contractor activity supported the bona fide business use. In the absence of the essential ingredients for penalty, the levy could not be sustained. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798148 Penalty under Section 10A of the Central Sales Tax Act requires proof of mens rea and false representation in the use of Form C. Purchase of an excavator at the concessional rate for civil works, mining and excavation did not satisfy those requirements where the machinery was used in the registered business and no mala fides or false claim of entitlement was established. Subsequent amendment of the registration to include civil contractor activity supported the bona fide business use. In the absence of the essential ingredients for penalty, the levy could not be sustained. Case-Laws VAT / Sales Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798148