https://www.taxtmi.com/caselaws?id=103679 Penalty under sales tax law turns on deliberate contravention without reasonable excuse, and the Court treated the High Court's factual finding on the respondent's job-work processing of goods as decisive. Because the unchallenged record did not support deliberate breach of law, the refusal to direct the Board of Revenue to state a case was left undisturbed and no interference was made with the penalty-related determination. The interpretation also involved section 8(3)(b) of the Central Sales Tax Act and section 15(3A) of the Rajasthan Sales Tax Act, but the outcome remained tied to the absence of deliberate contravention. en-us Wed, 10 Aug 1994 00:00:00 +0530 Sat, 07 Sep 2013 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103679 Penalty under sales tax law turns on deliberate contravention without reasonable excuse, and the Court treated the High Court's factual finding on the respondent's job-work processing of goods as decisive. Because the unchallenged record did not support deliberate breach of law, the refusal to direct the Board of Revenue to state a case was left undisturbed and no interference was made with the penalty-related determination. The interpretation also involved section 8(3)(b) of the Central Sales Tax Act and section 15(3A) of the Rajasthan Sales Tax Act, but the outcome remained tied to the absence of deliberate contravention. Case-Laws VAT and Sales Tax Wed, 10 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103679