https://www.taxtmi.com/caselaws?id=154485 Penalty under section 8(2) of the M.P. General Sales Tax Act, 1958 turns on proof that concessional raw materials purchased under section 8(1) were diverted to an impermissible use, and the department bears that burden. For 1971-72, the dealer's outside-State purchases were sufficient to account for the goods sold outside the State, so the presumption of lawful use was not displaced and penalty was unsustainable. For 1972-73, the penalty had been computed on an incorrect assumption that the entire locally purchased quantity was misused; liability, if any, was confined to the proved balance after excluding outside-State purchases, so reassessment on the correct factual basis was required. en-us Mon, 07 Apr 1980 00:00:00 +0530 Wed, 21 Aug 2013 18:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154485 Penalty under section 8(2) of the M.P. General Sales Tax Act, 1958 turns on proof that concessional raw materials purchased under section 8(1) were diverted to an impermissible use, and the department bears that burden. For 1971-72, the dealer's outside-State purchases were sufficient to account for the goods sold outside the State, so the presumption of lawful use was not displaced and penalty was unsustainable. For 1972-73, the penalty had been computed on an incorrect assumption that the entire locally purchased quantity was misused; liability, if any, was confined to the proved balance after excluding outside-State purchases, so reassessment on the correct factual basis was required. Case-Laws VAT and Sales Tax Mon, 07 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154485