https://www.taxtmi.com/caselaws?id=163166 Goods purchased at concessional rate against C forms for use in a registered ice factory were diverted to construction of a cold storage, which breached the conditions attached to registration under the Central Sales Tax Act. The dealer's explanation that manufacture of ice could not start because the water was salty was held not to amount to reasonable excuse, as the goods were admittedly used for an unconnected purpose. Penalty under section 10A was therefore attracted for contravention of section 10(d), and the minimum prescribed penalty was upheld. en-us Thu, 22 Feb 2007 00:00:00 +0530 Mon, 24 Mar 2014 18:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163166 Goods purchased at concessional rate against C forms for use in a registered ice factory were diverted to construction of a cold storage, which breached the conditions attached to registration under the Central Sales Tax Act. The dealer's explanation that manufacture of ice could not start because the water was salty was held not to amount to reasonable excuse, as the goods were admittedly used for an unconnected purpose. Penalty under section 10A was therefore attracted for contravention of section 10(d), and the minimum prescribed penalty was upheld. Case-Laws VAT and Sales Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163166