https://www.taxtmi.com/caselaws?id=163165 Penalty under section 10A of the Central Sales Tax Act was held unsustainable where goods purchased against Form C were used for constructing a cold storage in a manner consistent with the dealer's bona fide understanding of its registration. The court accepted that the registration covered processing of potato, vegetables and fruits, and manufacturing and sale of ice, and treated the non-production of ice as attributable to the incomplete ice chamber. On those facts, the use of the goods was found to be supported by a bona fide belief and to constitute a reasonable excuse under section 10(d), so the penal consequence could not be sustained. en-us Tue, 13 Mar 2007 00:00:00 +0530 Mon, 24 Mar 2014 18:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163165 Penalty under section 10A of the Central Sales Tax Act was held unsustainable where goods purchased against Form C were used for constructing a cold storage in a manner consistent with the dealer's bona fide understanding of its registration. The court accepted that the registration covered processing of potato, vegetables and fruits, and manufacturing and sale of ice, and treated the non-production of ice as attributable to the incomplete ice chamber. On those facts, the use of the goods was found to be supported by a bona fide belief and to constitute a reasonable excuse under section 10(d), so the penal consequence could not be sustained. Case-Laws VAT and Sales Tax Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163165