https://www.taxtmi.com/caselaws?id=57899 The Tribunal allowed the appeal against the penalty imposed under s. 10-A read with s. 10(D) of the Central Sales Tax Act, 1956. The appellant successfully argued that there was no contravention of s. 10(d) due to the machinery's predominant use for manufacturing goods for sale, supported by policy constraints necessitating reliance on job work for raw materials. The Tribunal considered the proportion of machinery use for job work versus manufacturing, sales figures, and labor charges, concluding that the penalty levy was unjustified. Orders imposing the penalty were set aside, with any excess amount paid to be refunded to the appellant. en-us Mon, 28 Feb 1977 00:00:00 +0530 Wed, 15 Dec 2010 12:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57899 The Tribunal allowed the appeal against the penalty imposed under s. 10-A read with s. 10(D) of the Central Sales Tax Act, 1956. The appellant successfully argued that there was no contravention of s. 10(d) due to the machinery's predominant use for manufacturing goods for sale, supported by policy constraints necessitating reliance on job work for raw materials. The Tribunal considered the proportion of machinery use for job work versus manufacturing, sales figures, and labor charges, concluding that the penalty levy was unjustified. Orders imposing the penalty were set aside, with any excess amount paid to be refunded to the appellant. Case-Laws VAT and Sales Tax Mon, 28 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57899