https://www.taxtmi.com/caselaws?id=150799 For penalty under section 10(d) of the Central Sales Tax Act, the absence of a reasonable excuse is an essential element of the penal offence, not a mere defence or exception. Because the provision is penal and quasi-criminal, it must be strictly construed, and the department must plead, prove and obtain a finding on every ingredient before penalty can be imposed. On the facts, the record did not establish that the dealer failed without reasonable excuse to use the goods for the purpose for which they were purchased, as there was no adequate factual foundation or reasoned finding on that statutory element. The penalty was therefore unsustainable. en-us Wed, 03 Jul 1974 00:00:00 +0530 Wed, 22 May 2013 18:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150799 For penalty under section 10(d) of the Central Sales Tax Act, the absence of a reasonable excuse is an essential element of the penal offence, not a mere defence or exception. Because the provision is penal and quasi-criminal, it must be strictly construed, and the department must plead, prove and obtain a finding on every ingredient before penalty can be imposed. On the facts, the record did not establish that the dealer failed without reasonable excuse to use the goods for the purpose for which they were purchased, as there was no adequate factual foundation or reasoned finding on that statutory element. The penalty was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 03 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150799