https://www.taxtmi.com/caselaws?id=62652 Shoes and chappals were treated as distinct commercial goods in common parlance, so a registration certificate for resale of shoes did not extend to chappals. Purchases of chappals on the strength of that certificate therefore amounted to false representation, attracting penalty under the Central Sales Tax Act. The penalty was upheld in principle, but the quantum was found excessive and reduced on assessment of the higher side. The operative point is that sales tax entries are construed by ordinary trade understanding, not technical equivalence, and use of a certificate beyond its stated scope can trigger penal consequences. en-us Tue, 25 Jan 1977 00:00:00 +0530 Sat, 02 Jan 2016 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62652 Shoes and chappals were treated as distinct commercial goods in common parlance, so a registration certificate for resale of shoes did not extend to chappals. Purchases of chappals on the strength of that certificate therefore amounted to false representation, attracting penalty under the Central Sales Tax Act. The penalty was upheld in principle, but the quantum was found excessive and reduced on assessment of the higher side. The operative point is that sales tax entries are construed by ordinary trade understanding, not technical equivalence, and use of a certificate beyond its stated scope can trigger penal consequences. Case-Laws VAT and Sales Tax Tue, 25 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62652