https://www.taxtmi.com/caselaws?id=162457 Penalty under section 10 of the Central Sales Tax Act, 1956 is attracted only when goods purchased for a concessional purpose are not used for that purpose without reasonable excuse. A purchaser of a power-loom claimed personal use at an allotted site, but the plot was never made available for reasons beyond his control, so the machine was not used as intended and was instead let out on rent. That inability was treated as a reasonable justification, not wilful default. Penalty was therefore not leviable, and the order deleting the penalty was upheld. en-us Thu, 21 Nov 2002 00:00:00 +0530 Wed, 26 Feb 2014 17:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162457 Penalty under section 10 of the Central Sales Tax Act, 1956 is attracted only when goods purchased for a concessional purpose are not used for that purpose without reasonable excuse. A purchaser of a power-loom claimed personal use at an allotted site, but the plot was never made available for reasons beyond his control, so the machine was not used as intended and was instead let out on rent. That inability was treated as a reasonable justification, not wilful default. Penalty was therefore not leviable, and the order deleting the penalty was upheld. Case-Laws VAT and Sales Tax Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162457