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2021 (12) TMI 789 - HC - VAT and Sales TaxLevy of penalty under Section 10-A of the CST Act - case of the Department was that the Petitioner had purchased offset printing machine, camera and lens, computer and fax machine on the strength of the declaration in Form ‘C’ although he was not entitled to make such purchases - HELD THAT:- Although in the impugned orders of the STO and the Tribunal, the expression ‘mens rea’ may not be used as such, it is present, perhaps not in so many words, in the various findings of the Tribunal as has been noticed \herein before. In more than one place the Tribunal has found that the Petitioner had an “unscrupulous intention” in making a petition for issuance of ‘C’ Forms so as to lead the officials to begin to believe that he was entitled to procuring goods on the strength of the registration certificate”. In another place the Tribunal finds that the Petitioner in fact made a misrepresentation to the officials “knowing fully well” that he was not entitled to be issued with ‘C’ Forms on the strength of the R.C. He is further said to have managed to obtain ‘C’ Forms by such misguiding petition. The Court is inclined to agree with the learned A.S.C. that although in so many words it has not been stated that the Petitioner has mens rea, the findings in fact indicate that he did - Revision Petitions are dismissed.
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