https://www.taxtmi.com/caselaws?id=159318 Explosives used for deepening wells and blasting rocks were treated as outside "mining" for concessional inter-State purchases under the Central Sales Tax Act because the assessee had no mining licence or lease and the activity was not authorised mining in the relevant statutory sense. However, penalty was not justified because the meaning of "use in mining" was debatable and supported by conflicting administrative and judicial views, which constituted reasonable excuse under section 10(d). Rectification by a successor Joint Commissioner was also impermissible: the earlier order dropping revision proceedings could not be revised under section 55, since a debatable issue does not amount to an error apparent on the face of the record. en-us Wed, 22 Oct 1997 00:00:00 +0530 Wed, 20 Nov 2013 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159318 Explosives used for deepening wells and blasting rocks were treated as outside "mining" for concessional inter-State purchases under the Central Sales Tax Act because the assessee had no mining licence or lease and the activity was not authorised mining in the relevant statutory sense. However, penalty was not justified because the meaning of "use in mining" was debatable and supported by conflicting administrative and judicial views, which constituted reasonable excuse under section 10(d). Rectification by a successor Joint Commissioner was also impermissible: the earlier order dropping revision proceedings could not be revised under section 55, since a debatable issue does not amount to an error apparent on the face of the record. Case-Laws VAT and Sales Tax Wed, 22 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159318