https://www.taxtmi.com/caselaws?id=150965 The court declined to address the first issue regarding reasonable excuse for utilizing goods for processing cloth of outside parties, deeming it a matter of fact. On the second issue of the quantum of penalty under section 10A of the Central Sales Tax Act, 1956, the court upheld the Tribunal's decision that the penalty should be calculated based on the normal tax rate under section 8(2) of the Act, rather than the concessional rate under section 8(1). The court found support from various High Court decisions and clarified that the penalty should align with the normal tax rate, affirming the Tribunal's ruling. en-us Wed, 06 Aug 1975 00:00:00 +0530 Sat, 25 May 2013 12:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150965 The court declined to address the first issue regarding reasonable excuse for utilizing goods for processing cloth of outside parties, deeming it a matter of fact. On the second issue of the quantum of penalty under section 10A of the Central Sales Tax Act, 1956, the court upheld the Tribunal's decision that the penalty should be calculated based on the normal tax rate under section 8(2) of the Act, rather than the concessional rate under section 8(1). The court found support from various High Court decisions and clarified that the penalty should align with the normal tax rate, affirming the Tribunal's ruling. Case-Laws VAT and Sales Tax Wed, 06 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150965