https://www.taxtmi.com/caselaws?id=150665 Goods purchased against C forms under section 8(3)(b) of the Central Sales Tax Act were required to be used in the manufacture or processing of the dealer's own goods for sale. Using colours and chemicals to dye yarn belonging to customers was treated as consumption outside that concession, not as manufacture or processing of the dealer's own goods. On that footing, the misuse of the concessional purchase facility constituted contravention, and in the absence of reasonable excuse the penalty under section 10A was upheld. en-us Thu, 13 Dec 1973 00:00:00 +0530 Tue, 21 May 2013 11:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150665 Goods purchased against C forms under section 8(3)(b) of the Central Sales Tax Act were required to be used in the manufacture or processing of the dealer's own goods for sale. Using colours and chemicals to dye yarn belonging to customers was treated as consumption outside that concession, not as manufacture or processing of the dealer's own goods. On that footing, the misuse of the concessional purchase facility constituted contravention, and in the absence of reasonable excuse the penalty under section 10A was upheld. Case-Laws VAT and Sales Tax Thu, 13 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150665