https://www.taxtmi.com/caselaws?id=150967 The court upheld the Tribunal's decision in a case involving the interpretation of Section 8(3)(b) of the Central Sales Tax Act, 1956. It ruled that goods purchased against form C must be used in manufacturing or processing and sold by the dealer who made the purchase. Additionally, the court determined that the penalty under Section 10A should be calculated based on the tax rates under sub-section (2) of Section 8, not the concessional rate under sub-section (1). The judgment favored the State of Gujarat, with the applicant-assessee being directed to bear the respondent's costs. en-us Thu, 07 Aug 1975 00:00:00 +0530 Sat, 25 May 2013 12:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150967 The court upheld the Tribunal's decision in a case involving the interpretation of Section 8(3)(b) of the Central Sales Tax Act, 1956. It ruled that goods purchased against form C must be used in manufacturing or processing and sold by the dealer who made the purchase. Additionally, the court determined that the penalty under Section 10A should be calculated based on the tax rates under sub-section (2) of Section 8, not the concessional rate under sub-section (1). The judgment favored the State of Gujarat, with the applicant-assessee being directed to bear the respondent's costs. Case-Laws VAT and Sales Tax Thu, 07 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150967