Penalties Upheld for Misuse of Form C in Purchasing Non-Container Items Under Central Sales Tax Act.

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....Imposition of penalty u/s 10(b) r.w.s 10-A of the Central Sales Tax Act, 1956 - unauthorized use of Form C to purchase goods like valves, regulators, PP caps, aluminum seals, etc., which were not covered under the term "container" in the registration certificate - The Court confirmed the imposition of penalties for misrepresentation in the purchase of these goods, emphasizing the absence of a 'mens rea' (criminal intent) defense in this context. - The argument of bona fide belief rejected - HC....