1982 (3) TMI 248

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....Appellate Tribunal (Board of Revenue) is as follows: "Whether in the facts and circumstances of the case the expression 'electric motors, refrigerators and allied machines' would include air coolers and whether the Tribunal was justified in setting aside penalty under section 10A of the Central Sales Tax Act?" 2.. The assessee's registration certificate mentioned the following articles: "Petrol,....

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....ed machines" as occurring in the registration certificate. On this finding, the Tribunal cancelled the penalty. 4. Section 10(b) provides for an offence if any person being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration. Now the expression "falsely represents" clearly shows that the element of men....