https://www.taxtmi.com/caselaws?id=152767 A concessional tax scheme for raw material was treated as conditional on use in manufacture and sale of the finished goods within Rajasthan or in inter-State trade. A penalty for breach of those conditions was held to be an incidental anti-evasion measure, not a direct restriction on trade under Article 301, and the provision was upheld. The special penalty under section 5C(2) was applied instead of the general wrong-declaration provision because the statute specifically governed breach of the concessional conditions. The levy was also held not to be a second tax under section 15 of the Central Sales Tax Act, as it was punitive and compensatory in character. en-us Mon, 18 Feb 1980 00:00:00 +0530 Wed, 10 Jul 2013 17:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152767 A concessional tax scheme for raw material was treated as conditional on use in manufacture and sale of the finished goods within Rajasthan or in inter-State trade. A penalty for breach of those conditions was held to be an incidental anti-evasion measure, not a direct restriction on trade under Article 301, and the provision was upheld. The special penalty under section 5C(2) was applied instead of the general wrong-declaration provision because the statute specifically governed breach of the concessional conditions. The levy was also held not to be a second tax under section 15 of the Central Sales Tax Act, as it was punitive and compensatory in character. Case-Laws VAT and Sales Tax Mon, 18 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152767