https://www.taxtmi.com/caselaws?id=155256 Penalty under section 5C(2) of the Rajasthan Sales Tax Act could not be sustained without a clear finding that the purchased commodities formed ingredients of the finished products and therefore qualified as raw material under section 2(mm); the matter required fresh factual examination by the Tribunal. Tax and penalty on canteen sales also had to be reconsidered because the Tribunal had not examined the effect of section 6 of the Constitution (Forty-sixth Amendment) Act, 1982, including its validating and exemption provisions. The order was set aside and the matter remitted for fresh decision after hearing the parties and considering relevant material. en-us Fri, 06 May 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155256 Penalty under section 5C(2) of the Rajasthan Sales Tax Act could not be sustained without a clear finding that the purchased commodities formed ingredients of the finished products and therefore qualified as raw material under section 2(mm); the matter required fresh factual examination by the Tribunal. Tax and penalty on canteen sales also had to be reconsidered because the Tribunal had not examined the effect of section 6 of the Constitution (Forty-sixth Amendment) Act, 1982, including its validating and exemption provisions. The order was set aside and the matter remitted for fresh decision after hearing the parties and considering relevant material. Case-Laws VAT and Sales Tax Fri, 06 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155256