https://www.taxtmi.com/caselaws?id=152880 C-form purchases under section 8(3)(b) of the Central Sales Tax Act were treated as valid where a registered dealer used the goods in processing or manufacture for sale, even if the processed goods belonged to third parties. The provision was not read as requiring that the processed goods must be the dealer's own property. Given conflicting High Court views on the point, the dealer's use of the materials on a job-work basis was not treated as deliberate contravention, mala fide conduct, or a default made without reasonable excuse. As penalty proceedings are quasi-criminal, a mere technical breach was insufficient, and no penalty was warranted on the facts. en-us Thu, 05 Jul 1979 00:00:00 +0530 Fri, 12 Jul 2013 12:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152880 C-form purchases under section 8(3)(b) of the Central Sales Tax Act were treated as valid where a registered dealer used the goods in processing or manufacture for sale, even if the processed goods belonged to third parties. The provision was not read as requiring that the processed goods must be the dealer's own property. Given conflicting High Court views on the point, the dealer's use of the materials on a job-work basis was not treated as deliberate contravention, mala fide conduct, or a default made without reasonable excuse. As penalty proceedings are quasi-criminal, a mere technical breach was insufficient, and no penalty was warranted on the facts. Case-Laws VAT and Sales Tax Thu, 05 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152880