https://www.taxtmi.com/caselaws?id=155959 Penalty under the Central Sales Tax Act was not attracted where goods purchased outside Kerala on C form for resale were later sent to Bombay for sale, because no statutory or rule-based requirement confined resale to Kerala. Mere transport of the goods outside the State did not, by itself, amount to conduct falling within the penal provision. The Kerala HC stated that a penalty cannot be imposed unless the statute or rules expressly prohibit the conduct relied on, and the Revenue's challenge to the penalty therefore failed. en-us Mon, 04 Nov 1985 00:00:00 +0530 Wed, 11 Sep 2013 14:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155959 Penalty under the Central Sales Tax Act was not attracted where goods purchased outside Kerala on C form for resale were later sent to Bombay for sale, because no statutory or rule-based requirement confined resale to Kerala. Mere transport of the goods outside the State did not, by itself, amount to conduct falling within the penal provision. The Kerala HC stated that a penalty cannot be imposed unless the statute or rules expressly prohibit the conduct relied on, and the Revenue's challenge to the penalty therefore failed. Case-Laws VAT and Sales Tax Mon, 04 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155959