https://www.taxtmi.com/caselaws?id=150189 Section 8(2) of the M.P. General Sales Tax Act, 1958 was treated as a valid ancillary penalty provision linked to the concessional purchase scheme in section 8(1). The concession was available only on the condition that raw material be used for the specified manufacturing purpose, and a dealer who accepts the benefit cannot insist on retaining it while breaching that condition. The penalty was viewed as a measure to prevent misuse of the concession and tax evasion, falling within the State's legislative competence under entry 54 of List II and not offending articles 19(1)(g), 301 or 304 of the Constitution. en-us Fri, 31 Mar 1972 00:00:00 +0530 Fri, 10 May 2013 10:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150189 Section 8(2) of the M.P. General Sales Tax Act, 1958 was treated as a valid ancillary penalty provision linked to the concessional purchase scheme in section 8(1). The concession was available only on the condition that raw material be used for the specified manufacturing purpose, and a dealer who accepts the benefit cannot insist on retaining it while breaching that condition. The penalty was viewed as a measure to prevent misuse of the concession and tax evasion, falling within the State's legislative competence under entry 54 of List II and not offending articles 19(1)(g), 301 or 304 of the Constitution. Case-Laws VAT and Sales Tax Fri, 31 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150189