https://www.taxtmi.com/caselaws?id=160035 The court allowed the appeal, overturning the decision of the Joint Commissioner II and reinstating the order of the Appellate Assistant Commissioner. The penalty imposed on the appellant under section 10-A of the Central Sales Tax Act, 1956, for violating section 10(d) was deemed unjustified due to the presence of a reasonable excuse for temporarily diverting the purchased machinery. The court emphasized that penalties should not be imposed if a reasonable excuse exists for deviating from the intended use of goods. en-us Thu, 21 Aug 1997 00:00:00 +0530 Sat, 07 Dec 2013 14:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160035 The court allowed the appeal, overturning the decision of the Joint Commissioner II and reinstating the order of the Appellate Assistant Commissioner. The penalty imposed on the appellant under section 10-A of the Central Sales Tax Act, 1956, for violating section 10(d) was deemed unjustified due to the presence of a reasonable excuse for temporarily diverting the purchased machinery. The court emphasized that penalties should not be imposed if a reasonable excuse exists for deviating from the intended use of goods. Case-Laws VAT and Sales Tax Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160035