https://www.taxtmi.com/caselaws?id=151308 Form C declarations under the Central Sales Tax Act must be read with the registration certificate to identify the permitted end use of concessional purchases. Where splints were bought on the representation that they would be used in the purchaser's own factory for manufacturing matches, but were instead resold, the declaration was violated. That misuse of concessional purchase forms attracted the statutory penalty for contravention, and the penalty was upheld. en-us Thu, 18 Nov 1976 00:00:00 +0530 Mon, 03 Jun 2013 18:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151308 Form C declarations under the Central Sales Tax Act must be read with the registration certificate to identify the permitted end use of concessional purchases. Where splints were bought on the representation that they would be used in the purchaser's own factory for manufacturing matches, but were instead resold, the declaration was violated. That misuse of concessional purchase forms attracted the statutory penalty for contravention, and the penalty was upheld. Case-Laws VAT and Sales Tax Thu, 18 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151308