https://www.taxtmi.com/caselaws?id=151296 Section 23 of the Tamil Nadu General Sales Tax Act is discussed as a penalty provision linked to the sale turnover of the very goods purchased on form XVII declaration. The text distinguishes between a declaration to use goods as component parts in manufacturing and the separate undertaking not to sell them as spare parts. On the stated construction, the provision applies only where the declared goods themselves are sold as spare parts, and not where they are consumed as components in the manufacture of other goods. A broader interpretation is rejected because the relevant turnover then belongs to the finished article, not the purchased goods. en-us Thu, 08 Jan 1976 00:00:00 +0530 Mon, 03 Jun 2013 17:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151296 Section 23 of the Tamil Nadu General Sales Tax Act is discussed as a penalty provision linked to the sale turnover of the very goods purchased on form XVII declaration. The text distinguishes between a declaration to use goods as component parts in manufacturing and the separate undertaking not to sell them as spare parts. On the stated construction, the provision applies only where the declared goods themselves are sold as spare parts, and not where they are consumed as components in the manufacture of other goods. A broader interpretation is rejected because the relevant turnover then belongs to the finished article, not the purchased goods. Case-Laws VAT and Sales Tax Thu, 08 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151296