https://www.taxtmi.com/caselaws?id=157365 Goods purchased on a declaration for resale within Rajasthan or in inter-State trade became liable to purchase tax when diverted to a head office outside the State instead of being used for the declared purpose. The transfer was treated as not amounting to a sale, and separate registrations or production of C forms did not change that result. Once the purchase price was brought into taxable turnover under the statutory proviso and section 5-A, interest also became payable on the unpaid tax under section 11-B. Failure to use the goods for the declared purpose could additionally attract penalty under section 16(1)(k), subject to reasonable cause on the facts. en-us Wed, 13 Oct 1993 00:00:00 +0530 Fri, 04 Oct 2013 15:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157365 Goods purchased on a declaration for resale within Rajasthan or in inter-State trade became liable to purchase tax when diverted to a head office outside the State instead of being used for the declared purpose. The transfer was treated as not amounting to a sale, and separate registrations or production of C forms did not change that result. Once the purchase price was brought into taxable turnover under the statutory proviso and section 5-A, interest also became payable on the unpaid tax under section 11-B. Failure to use the goods for the declared purpose could additionally attract penalty under section 16(1)(k), subject to reasonable cause on the facts. Case-Laws VAT and Sales Tax Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157365