https://www.taxtmi.com/caselaws?id=154256 A concessional sales tax provision for raw material used in manufacturing turned on the intended sale of the finished goods, not the place where manufacture occurred. The M.P. High Court commentary states that where exercise books made from paper purchased under the concessional scheme were sold within Madhya Pradesh, use of the paper outside the State did not breach the declared purpose. On that construction, proceedings under section 39(2) were unsustainable and penalty under section 8(2) could not be levied, because no use of the material for a different purpose was shown and taxing provisions must be strictly construed. en-us Tue, 13 Aug 1985 00:00:00 +0530 Wed, 14 Aug 2013 18:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154256 A concessional sales tax provision for raw material used in manufacturing turned on the intended sale of the finished goods, not the place where manufacture occurred. The M.P. High Court commentary states that where exercise books made from paper purchased under the concessional scheme were sold within Madhya Pradesh, use of the paper outside the State did not breach the declared purpose. On that construction, proceedings under section 39(2) were unsustainable and penalty under section 8(2) could not be levied, because no use of the material for a different purpose was shown and taxing provisions must be strictly construed. Case-Laws VAT and Sales Tax Tue, 13 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154256