https://www.taxtmi.com/caselaws?id=140051 Penalty under section 10(d) read with section 10-A of the Central Sales Tax Act was not sustainable where the dealer acted in accordance with the registration certificate actually issued and in force, even though the certificate reproduced the pre-amendment form and no fresh amended certificate had been issued. The legal position is that failure without reasonable excuse cannot be inferred when the dealer follows the operative certificate. The penalty order was also treated as appealable because the corresponding State sales tax provisions provided for penalty and an appellate remedy against such orders. en-us Tue, 01 Sep 1964 00:00:00 +0530 Thu, 18 Apr 2013 10:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140051 Penalty under section 10(d) read with section 10-A of the Central Sales Tax Act was not sustainable where the dealer acted in accordance with the registration certificate actually issued and in force, even though the certificate reproduced the pre-amendment form and no fresh amended certificate had been issued. The legal position is that failure without reasonable excuse cannot be inferred when the dealer follows the operative certificate. The penalty order was also treated as appealable because the corresponding State sales tax provisions provided for penalty and an appellate remedy against such orders. Case-Laws VAT and Sales Tax Tue, 01 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140051