Supreme Court · 2010 INSC 601 · Decided 10 September 2010
Commissioner of Sales Tax, U.P. v. M/S. Sanjiv Fabrics
- Court
- Supreme Court of India
- Citation
- 2010 INSC 601 · [2010] 11 S.C.R. 627
- Case number
- CIVIL APPEAL No. 2344/2004
- Decided
- 10 September 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956: s. 1 O(b) r. w. s. 1 OA - Misuse of registration certificate - Using Form 'C' for purchase of commodities not covered by certificates of registration - Levy C of penalty - Essential ingredient for - Held. Existence of mens rea is an essential ingredient for the levy of w. s. 1 OA - The use of the expression "falsely represents" in s.10(b) indicates that the offence thereunder comes into existence only if the dealer acts deliberately in D defiance of law or is guilty of contumacious or dishonest conduct - For levy of penalty u/s. 10A, burden is on the
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