https://www.taxtmi.com/caselaws?id=163655 Penalty under section 10A of the Central Sales Tax Act, 1956 was held not sustainable because the dealer had purchased spare parts for resale, and the later use of some parts in warranty claims, with corresponding manufacturer claims and credit notes, did not establish failure without reasonable excuse to use the goods for the declared purpose. The statutory basis for penalty under section 10(d) was therefore not met on the facts, particularly where the warranty-related transaction was treated as a sale under the precedent relied on. The revenue's revisions were accordingly unsuccessful. en-us Fri, 31 Aug 2007 00:00:00 +0530 Mon, 07 Apr 2014 10:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163655 Penalty under section 10A of the Central Sales Tax Act, 1956 was held not sustainable because the dealer had purchased spare parts for resale, and the later use of some parts in warranty claims, with corresponding manufacturer claims and credit notes, did not establish failure without reasonable excuse to use the goods for the declared purpose. The statutory basis for penalty under section 10(d) was therefore not met on the facts, particularly where the warranty-related transaction was treated as a sale under the precedent relied on. The revenue's revisions were accordingly unsuccessful. Case-Laws VAT and Sales Tax Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163655