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2024 (1) TMI 1115 - HC - VAT and Sales TaxImposition of penalty u/s 10(b) r.w.s 10-A of the Central Sales Tax Act, 1956 - unauthorized use of Form C - bona fide belief - existence of mens rea or not - burden to prove on Revenue - HELD THAT:- In the present case, purchases of valves, regulator, PP caps, aluminum seal, etc. are not mentioned in the registration certificate and use of Form – C could not be demonstrated by the revisionist that the same are covered under the word “container” was under bonafide belief or under mistake of fact as on remand, notice was issued, but the revisionist failed to bring on record any cogent materials to justify the bonafide belief and therefore, a finding of fact was recorded by the assessing authority, which was not challenged by the revisionist, either in the first appeal or in second appeal. Only legal submission on mens rea was raised. Even otherwise, the word “container” mentioned in registration certificate cannot, by any stretch of imagination, be connected with the items purchased by the revisionist, i.e., valves, regulator, PP caps, Aluminum Seal, etc. The impugned judgements & orders passed by Commercial Tax Tribunal in these revisions do not require any interference by this Court as there is no infirmity in the same. Both the revisions are dismissed.
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