Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 947 - MADRAS HIGH COURTPenalty u/s 10-A of the CST Act, 1956 - allegation against the petitioner is that they have purchased Wind Mill and other spare parts for mills and the Form 'B 'certificate issued to the petitioner for registration under the provisions of the CST Act does not include the Wind Mill - Held that: - The Hon'ble Full Bench of this Court in the case of State of Tamil Nadu v. Nu-Tread Tyres [2006 (7) TMI 578 - MADRAS HIGH COURT] 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. The levy of penalty is not authorized, as there is no allegation of false representation or mis-representation on the part of the petitioner - petition allowed - decided on favor of petitioner.
|