https://www.taxtmi.com/caselaws?id=154803 Gum purchased on form S.T. 17 was properly included in taxable turnover where the dealer declared intra-State resale but in fact diverted the goods to inter-State sale, so the statutory declaration was not fulfilled. The separate penalty provision for misuse of the declaration did not make assessment exclusive, because penal action under section 16(1)(k) and inclusion in turnover operate in different fields. Section 5A did not defeat the levy, as the tax arose from the charging scheme under the Act and rules rather than from purchase tax under that provision. The reference was answered in favour of the Revenue and the turnover inclusion was upheld. en-us Fri, 20 Dec 1985 00:00:00 +0530 Tue, 27 Aug 2013 15:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154803 Gum purchased on form S.T. 17 was properly included in taxable turnover where the dealer declared intra-State resale but in fact diverted the goods to inter-State sale, so the statutory declaration was not fulfilled. The separate penalty provision for misuse of the declaration did not make assessment exclusive, because penal action under section 16(1)(k) and inclusion in turnover operate in different fields. Section 5A did not defeat the levy, as the tax arose from the charging scheme under the Act and rules rather than from purchase tax under that provision. The reference was answered in favour of the Revenue and the turnover inclusion was upheld. Case-Laws VAT and Sales Tax Fri, 20 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154803