https://www.taxtmi.com/caselaws?id=68878 Penalty under section 10A of the Central Sales Tax Act is not sustainable where the goods purchased are covered by the registration certificate and are used in manufacture. The statutory scheme under section 8(3)(b) and rule 13 treats goods intended for use as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel, or lubricants as eligible purchases, and the notified list is inclusive rather than exhaustive. On that basis, describing the goods as capital goods does not by itself exclude them from the manufacturing process or justify penalty. en-us Wed, 15 Oct 1975 00:00:00 +0530 Sat, 02 Apr 2011 12:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68878 Penalty under section 10A of the Central Sales Tax Act is not sustainable where the goods purchased are covered by the registration certificate and are used in manufacture. The statutory scheme under section 8(3)(b) and rule 13 treats goods intended for use as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel, or lubricants as eligible purchases, and the notified list is inclusive rather than exhaustive. On that basis, describing the goods as capital goods does not by itself exclude them from the manufacturing process or justify penalty. Case-Laws Income Tax Wed, 15 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68878