Supreme Court of India
Commissioner of Sales Tax, U.P. v. M/s. Sanjiv Fabrics
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the above, we are of the considered opinion that the use of the expression "falsely represents" is indicative of the fact that the offence under Section 1 Q(b) of the Act comes C into existence only where a dealer acts deliberately in defiance of law or is guilty of contumacious or dishonest1conduct.
Judgment, page 20
From the headnote
Central Sales Tax Act, 1956: s. 1 O(b) r. w. s. 1 OA - Misuse of registration certificate - Using Form ' ' for purchase of commodities not covered by certificates of registration - Levy of penalty - Essential ingredient for - Held. Existence of mens rea is an essential ingredient for the levy of penalty JJ/ s. 1 O(b) r. 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 defiance of law or is guilty of contumacious or dishonest conduct - For levy of penalty u/s. 10A, burden is
Authorities it was built on
Where later benches applied it
- 2013 Ravinder Singh v. Sukhbir Singh & Ors.
- 2016 M/s. Electro Optics (p) Ltd. v. State of Tamil Nadu
Of those, 1 relied on · 1 distinguished
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