https://www.taxtmi.com/caselaws?id=150571 The appeal by a dealer challenging the penalty imposition under the Central Sales Tax Act for not using goods for intended resale was dismissed. The court upheld the penalty under section 10(d) of the Act as the dealer failed to provide a reasonable excuse for the deviation. The absence of a valid explanation during the appeal process and failure to present evidence before the authorities led to the rejection of the appeal. The request to remit the matter for reconsideration was denied, emphasizing the necessity of offering a reasonable excuse to avoid penalties. en-us Sun, 16 Sep 1973 00:00:00 +0530 Sat, 18 May 2013 16:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150571 The appeal by a dealer challenging the penalty imposition under the Central Sales Tax Act for not using goods for intended resale was dismissed. The court upheld the penalty under section 10(d) of the Act as the dealer failed to provide a reasonable excuse for the deviation. The absence of a valid explanation during the appeal process and failure to present evidence before the authorities led to the rejection of the appeal. The request to remit the matter for reconsideration was denied, emphasizing the necessity of offering a reasonable excuse to avoid penalties. Case-Laws VAT and Sales Tax Sun, 16 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150571