https://www.taxtmi.com/caselaws?id=150466 The High Court of Madhya Pradesh held that the respondent, despite importing dyes and colors on a C form declaration, was liable for penalty under section 10(d) of the Central Sales Tax Act, 1956. The court found that the goods were not intended for resale or contract execution but for dyeing goods without an intention to sell them, thus not meeting the requirement for entitlement to benefits. The court emphasized the connection between manufacturing and selling goods and concluded that the respondent's actions constituted an offense under section 10(d), warranting a penalty under section 10-A, while advising a lenient approach in imposing the penalty. en-us Thu, 21 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 12:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150466 The High Court of Madhya Pradesh held that the respondent, despite importing dyes and colors on a C form declaration, was liable for penalty under section 10(d) of the Central Sales Tax Act, 1956. The court found that the goods were not intended for resale or contract execution but for dyeing goods without an intention to sell them, thus not meeting the requirement for entitlement to benefits. The court emphasized the connection between manufacturing and selling goods and concluded that the respondent's actions constituted an offense under section 10(d), warranting a penalty under section 10-A, while advising a lenient approach in imposing the penalty. Case-Laws VAT and Sales Tax Thu, 21 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150466