https://www.taxtmi.com/caselaws?id=102041 The court interpreted Section 8(3)(b) of the Central Sales Tax Act, 1956, concluding that goods manufactured by a registered dealer need not be intended for sale by the dealer himself but can be sold by a third party for whom the goods are manufactured. Notices issued under Sections 10 and 10A were quashed as using goods for job-work for third parties did not constitute misuse of the certificate of registration. The court emphasized that the statutory provision aims to prevent an undue increase in the cost of manufactured goods due to higher sales tax rates. The appeal was dismissed, and previous conflicting judgments were overruled. en-us Thu, 23 Jul 1981 00:00:00 +0530 Fri, 10 Nov 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102041 The court interpreted Section 8(3)(b) of the Central Sales Tax Act, 1956, concluding that goods manufactured by a registered dealer need not be intended for sale by the dealer himself but can be sold by a third party for whom the goods are manufactured. Notices issued under Sections 10 and 10A were quashed as using goods for job-work for third parties did not constitute misuse of the certificate of registration. The court emphasized that the statutory provision aims to prevent an undue increase in the cost of manufactured goods due to higher sales tax rates. The appeal was dismissed, and previous conflicting judgments were overruled. Case-Laws VAT and Sales Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102041