Penalty under sec. 10 of CST Act was not justified without establishing mens rea on part of assessee

CST & VAT: Where Assessing Officer levied penalty upon assessee under section 10(b) of Central Sales Tax Act, 1956 on ground that it had purchased machinery against 'C' form which was not included in its central sales tax registration certificate, in absence of any finding that there was mens rea on part of assessee to deliberately violate statutory provisions or its conduct was of contumacious nature, levy of penalty was not justified