2017 (10) TMI 947

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.... Heard Mr.S.Raveekumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2.The short issue, which falls for consideration in this writ petition is whether the respondent was right in levying penalty under Section 10-A of the Central Sales Tax Act, 1956 (in short CST Act ). A notice was issued by the respondent to the petitioner dated 30.06.....

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....ficate. This order is put to challenge in this present writ petition. 3.On perusal of the Form 'B' Certificate, it is seen that registration has been issued for purchase of goods for use in the generation or distribution of electricity or any other form of power. The term 'any other form of power' should be construed to mean other non-conventional forms of power and one such non....

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....] has held that Section 10(b) of the CST Act 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. The expression falsely represents , clearly shows that the element of mens rea is the necessary component of the offence. In the absence of mens rea, resort to pena....