1985 (10) TMI 265 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh upheld the Tribunal's decision to set aside a penalty imposed on a dealer under section 43 of the M.P. General Sales Tax Act, 1958. The Tribunal found that the dealer's error in showing purchases from unregistered dealers under the wrong category was not deliberate, and thus did not warrant a penalty. The Court agreed with the Tribunal's decision, citing a Supreme Court case that emphasized the need for a deliberate intent to justify a penalty under section 43. The reference was answered in favor of the dealer, and no costs were awarded.