https://www.taxtmi.com/caselaws?id=127935 A sales tax exemption for persons owning or having an interest in a country oil chekku applied only where they dealt exclusively in produce of that chekku. Where the dealer also purchased, stocked, and traded in oils obtained from others, the exemption was unavailable because the business was not confined to chekku produce. On that factual basis, the failure to submit accounts under the sales tax law was treated as wilful and the penal action was sustained. en-us Thu, 11 Feb 1960 00:00:00 +0530 Mon, 25 Mar 2013 10:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127935 A sales tax exemption for persons owning or having an interest in a country oil chekku applied only where they dealt exclusively in produce of that chekku. Where the dealer also purchased, stocked, and traded in oils obtained from others, the exemption was unavailable because the business was not confined to chekku produce. On that factual basis, the failure to submit accounts under the sales tax law was treated as wilful and the penal action was sustained. Case-Laws VAT and Sales Tax Thu, 11 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127935