https://www.taxtmi.com/caselaws?id=155317 The Rajasthan High Court, in a case concerning penalties under section 10A of the Central Sales Tax Act, ruled that utilizing purchased materials for processing goods belonging to others did not violate section 8(3)(b). The Court clarified that as long as there was no evidence of others selling the goods, the penalty was not justified. This decision resolved conflicting interpretations among various High Courts and emphasized that the crucial aspect is the use of purchased goods for manufacturing or processing goods for sale, regardless of the seller of the final product. en-us Sun, 09 Nov 1986 00:00:00 +0530 Tue, 03 Sep 2013 14:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155317 The Rajasthan High Court, in a case concerning penalties under section 10A of the Central Sales Tax Act, ruled that utilizing purchased materials for processing goods belonging to others did not violate section 8(3)(b). The Court clarified that as long as there was no evidence of others selling the goods, the penalty was not justified. This decision resolved conflicting interpretations among various High Courts and emphasized that the crucial aspect is the use of purchased goods for manufacturing or processing goods for sale, regardless of the seller of the final product. Case-Laws VAT and Sales Tax Sun, 09 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155317