https://www.taxtmi.com/caselaws?id=154245 Cotton and cotton seeds were treated as separate commercial commodities after ginning, and a declaration in form S.T. 17 for purchase of cotton for resale within Rajasthan was held not to extend to cotton seeds obtained through that process. Sale of the ginned cotton within the State complied with the declared purpose, while sale of the seeds outside the State did not amount to misuse of the declaration or failure to use the goods for the declared object. On that reasoning, penalty under section 16(1)(k) of the Rajasthan Sales Tax Act, 1954 was not leviable. en-us Mon, 29 Jul 1985 00:00:00 +0530 Wed, 14 Aug 2013 16:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154245 Cotton and cotton seeds were treated as separate commercial commodities after ginning, and a declaration in form S.T. 17 for purchase of cotton for resale within Rajasthan was held not to extend to cotton seeds obtained through that process. Sale of the ginned cotton within the State complied with the declared purpose, while sale of the seeds outside the State did not amount to misuse of the declaration or failure to use the goods for the declared object. On that reasoning, penalty under section 16(1)(k) of the Rajasthan Sales Tax Act, 1954 was not leviable. Case-Laws VAT and Sales Tax Mon, 29 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154245