https://www.taxtmi.com/caselaws?id=161218 The Tribunal's decision to reinstate penalties on a dealer for selling coal purchased for manufacturing refractories was overturned. The judgment emphasized that penalties under section 10(d) of the Central Sales Tax Act can only be imposed if there is no reasonable excuse for not using purchased goods for manufacturing. Since the Tribunal failed to establish the absence of a reasonable excuse and did not refute the dealer's explanations regarding the quality and usability of the coal, the penalties were deemed unjustified. The revision petitions were allowed, the Tribunal's order was set aside, and the Commissioner's appeals were dismissed. en-us Mon, 26 May 1997 00:00:00 +0530 Thu, 09 Jan 2014 18:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161218 The Tribunal's decision to reinstate penalties on a dealer for selling coal purchased for manufacturing refractories was overturned. The judgment emphasized that penalties under section 10(d) of the Central Sales Tax Act can only be imposed if there is no reasonable excuse for not using purchased goods for manufacturing. Since the Tribunal failed to establish the absence of a reasonable excuse and did not refute the dealer's explanations regarding the quality and usability of the coal, the penalties were deemed unjustified. The revision petitions were allowed, the Tribunal's order was set aside, and the Commissioner's appeals were dismissed. Case-Laws VAT and Sales Tax Mon, 26 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161218