1991 (2) TMI 366 - HC - VAT and Sales Tax

Summary

The High Court of Madras set aside the penalty imposed under section 10-A(1) of the Central Sales Tax Act, 1956 due to unintentional omission by the petitioner. The Court found no intentional act or mens rea, leading to the penalty being overturned. The revision was allowed, and no costs were awarded. (Case citation: 1991 (2) TMI 366 - MADRAS HIGH COURT)