https://www.taxtmi.com/caselaws?id=157478 Plastic goods purchased against C forms for resale must be used only for that permitted purpose. Where the record showed the goods were not resold but given free as complimentary articles with other sales, and no sales tax was charged or remitted on any alleged resale, the use was contrary to the registration certificate. On a combined reading of section 8(3)(b) and section 10(d) of the Central Sales Tax Act, 1956, such misuse attracted the penal consequence under section 10A. The assessee was therefore liable to penalty, and restoration of the penalty was upheld. en-us Tue, 01 Oct 1991 00:00:00 +0530 Sat, 05 Oct 2013 18:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157478 Plastic goods purchased against C forms for resale must be used only for that permitted purpose. Where the record showed the goods were not resold but given free as complimentary articles with other sales, and no sales tax was charged or remitted on any alleged resale, the use was contrary to the registration certificate. On a combined reading of section 8(3)(b) and section 10(d) of the Central Sales Tax Act, 1956, such misuse attracted the penal consequence under section 10A. The assessee was therefore liable to penalty, and restoration of the penalty was upheld. Case-Laws VAT and Sales Tax Tue, 01 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157478