https://www.taxtmi.com/caselaws?id=154563 Penalty under the Central Sales Tax Act for breach of the declaration requirement is attracted only where the statutory violation occurs without reasonable cause. The document states that the existence of reasonable cause is primarily a factual question. On the facts recorded, the assessee had sufficient cause for disposing of the machinery, and no guilty intention was established. In those circumstances, the Tribunal was justified in setting aside the penalty, and the penalty was not sustainable against the assessee. en-us Tue, 26 Mar 1985 00:00:00 +0530 Fri, 23 Aug 2013 16:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154563 Penalty under the Central Sales Tax Act for breach of the declaration requirement is attracted only where the statutory violation occurs without reasonable cause. The document states that the existence of reasonable cause is primarily a factual question. On the facts recorded, the assessee had sufficient cause for disposing of the machinery, and no guilty intention was established. In those circumstances, the Tribunal was justified in setting aside the penalty, and the penalty was not sustainable against the assessee. Case-Laws VAT and Sales Tax Tue, 26 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154563