https://www.taxtmi.com/caselaws?id=154126 Penalty notices under the Rajasthan Sales Tax Act and the Central Sales Tax Act were held unsustainable where registered dealers purchased goods against declaration forms for use in job-work for a third party, because section 8(3)(b) was applied in line with the Supreme Court view that such materials may be covered when the processed goods are intended for sale by that third party. The challenge to the proposed penalty was therefore not maintainable on the face of the record, and the objection that the dealers should first pursue the point before the assessing authority was rejected as unnecessary where the notice itself was defective. The impugned notices were quashed and no further order was made. en-us Wed, 04 Jan 1984 00:00:00 +0530 Wed, 07 Aug 2013 18:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154126 Penalty notices under the Rajasthan Sales Tax Act and the Central Sales Tax Act were held unsustainable where registered dealers purchased goods against declaration forms for use in job-work for a third party, because section 8(3)(b) was applied in line with the Supreme Court view that such materials may be covered when the processed goods are intended for sale by that third party. The challenge to the proposed penalty was therefore not maintainable on the face of the record, and the objection that the dealers should first pursue the point before the assessing authority was rejected as unnecessary where the notice itself was defective. The impugned notices were quashed and no further order was made. Case-Laws VAT and Sales Tax Wed, 04 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154126