https://www.taxtmi.com/caselaws?id=163154 Penalty under section 10A of the Central Sales Tax Act, 1956 was not attracted because section 10(d) applies only when goods purchased for the specified concessional purpose are not used for that purpose without reasonable excuse. The dealer had bought paper against Form C for manufacture of books, and the goods were actually used in that authorised manufacturing activity. As there was no diversion to any other use, the statutory condition for contravention was not established, and deletion of the penalty was upheld in favour of the assessee. en-us Wed, 03 Jan 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163154 Penalty under section 10A of the Central Sales Tax Act, 1956 was not attracted because section 10(d) applies only when goods purchased for the specified concessional purpose are not used for that purpose without reasonable excuse. The dealer had bought paper against Form C for manufacture of books, and the goods were actually used in that authorised manufacturing activity. As there was no diversion to any other use, the statutory condition for contravention was not established, and deletion of the penalty was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163154