TMI Blog1992 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... 1956, raising the following questions of law arising out of the order of the Sales Tax Tribunal: 1.. Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty imposed for misuse of "C" form? 2.. Whether, in the facts and circumstances of the case, M/s. Ajmer Zila Dugadh Utpadak Sangh Ltd., Ajmer, and M/s. Rajasthan Dairy Federation could be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 18,000 was levied on the transfer of such machinery. The appeal before the Deputy Commissioner (Appeals) was rejected and in the second appeal before the Rajasthan Sales Tax Tribunal, it was found that there was a decision for transfer of machineries by the Government of Rajasthan as a policy matter decision, according to which the ghee was to be manufactured only by the Rajasthan Co-operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasing any goods for any of the purposes specified in clause (b) or clause (c) or clause (d) of sub-section (3) of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose, then he is punishable with simple imprisonment, which may extend to 6 months or fine and with both when the offence is a continuing one. Section 10A of the Central Sales Tax Act provides impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fide belief based on certain circumstances in which use was made or there is a reasonable excuse. There may be a circumstance where the business has completely been closed and there is a transfer of the material to another concern. There may be like other reasons where it could be said that the assessee has a reasonable excuse. The expression "reasonable" has been defined in the Concise Oxford D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee and to get it manufactured in the unit of the Rajasthan Co-operative Dairy Federation, then no mens rea can be imputed. As a matter of fact there is no finding given by the assessing authority that there was any mens rea on the part of the assessee. On the basis of the provisions of section 10(d) of the Central Sales Tax Act and the reasonings of the Sales Tax Tribunal, 1 am of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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