https://www.taxtmi.com/caselaws?id=159814 The Rajasthan Taxation Tribunal accepted the application for revision, annulling the penalty imposed under section 10A(1) of the Central Sales Tax Act for an offense under section 10(d). The Tribunal found that the dealer had a reasonable excuse for using the goods for job work and digging pits, as authorized by the relevant documentation, and concluded that the penalty imposition was unwarranted due to the absence of fraudulent intent or misleading conduct. Consequently, the penalty was set aside, and the application for revision was granted with no costs awarded. en-us Mon, 15 Feb 1999 00:00:00 +0530 Mon, 02 Dec 2013 15:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159814 The Rajasthan Taxation Tribunal accepted the application for revision, annulling the penalty imposed under section 10A(1) of the Central Sales Tax Act for an offense under section 10(d). The Tribunal found that the dealer had a reasonable excuse for using the goods for job work and digging pits, as authorized by the relevant documentation, and concluded that the penalty imposition was unwarranted due to the absence of fraudulent intent or misleading conduct. Consequently, the penalty was set aside, and the application for revision was granted with no costs awarded. Case-Laws VAT and Sales Tax Mon, 15 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159814