Dealer Penalized for Suppressing Taxable Turnover and Misusing C Forms with Intent to Deceive.
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....Suppression of taxable turnover - Misuse of C forms - The theory as propounded by the dealer that blank forms were handed over to the HPCL is a false statement. - there was sufficient mens rea on the part of the dealer and this can be gathered from their conduct and the Assessing Officer was justified in imposing penalty....


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