9911796707
TMI Blog2002 (11) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent M/s. Fabrico Saraf House, M.I. Road, Jaipur, for non-user of the power-loom for his personal use and letting it out on rent to someone else incurring imposition of penalty, has been set aside. From the impugned order itself it is borne out that the respondent although had purchased the power-loom for his personal use in order to set it up on a plot of land which was to be allotted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine to commercial use by letting it out on rent. In order to test the strength of this submission, section 10 of the Central Sales Tax Act, 1956 had to be perused which deals with penalties in the event of the machine not being put to use for the purpose for which it was purchased at concessional rate and clause (d) of this section itself lays down that penalty would be imposed if any person aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be levied only if there was no reasonable justification on behalf of the purchaser for putting the purchased goods to some other use. It is not even the case of the petitioner that the respondent is a defaulter in making payment to the RIICO for not getting allotment of the plot of land to him and if due to inaction on the part of the RIICO, the respondent could not set up the power-loom on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
