1990 (10) TMI 359

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....Tax Appellate Tribunal in T.A. No. 237/80 dated September 12, 1980. 2.. The Tribunal by the order under revision has set aside the penalty levied against the respondent for violation of section 10(b) of the Central Sales Tax Act, 1956. 3.. The brief facts are the following: The respondent has obtained a certificate in form "C" which included items for use in the manufacture, i.e., (1) tarpaulin....

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.... offence under section 10(b) is false representation. Therefore even though there may be an ultimate finding that the goods are not covered by the certificate of registration no offence under section 10(b) would be made out, if there is no false representation. To bring home the offence under section 10(b), guilty animus or mens rea is essential. In the absence of mens rea, no penalty can be impos....