https://www.taxtmi.com/caselaws?id=164336 The Tribunal confirmed the penalty under section 10A of the Central Sales Tax Act, 1956, for unauthorized purchases made by a registered dealer. The penalty was reduced but upheld due to lack of justification for the purchases not falling under the authorized category. Despite arguments of previous and future penalties being deleted, the Tribunal found the penalty justified based on specific circumstances. The applicant's claim of bona fide belief was not considered relevant, and the Tribunal's decision on penalty imposition was legally justified. The revision was dismissed, affirming the penalty levy. en-us Thu, 24 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 15:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164336 The Tribunal confirmed the penalty under section 10A of the Central Sales Tax Act, 1956, for unauthorized purchases made by a registered dealer. The penalty was reduced but upheld due to lack of justification for the purchases not falling under the authorized category. Despite arguments of previous and future penalties being deleted, the Tribunal found the penalty justified based on specific circumstances. The applicant's claim of bona fide belief was not considered relevant, and the Tribunal's decision on penalty imposition was legally justified. The revision was dismissed, affirming the penalty levy. Case-Laws VAT and Sales Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164336