https://www.taxtmi.com/caselaws?id=158103 Purchase tax on goods bought from unregistered dealers and used in manufacture was held payable because the decisive test was whether tax had already suffered on the goods, not the seller's registration status. Section 7-A was treated as a charging and remedial provision designed to prevent tax leakage, and the contrary view was rejected as per incuriam. Penalty for incorrect and incomplete returns was also upheld because taxable turnover had been omitted from the returns despite disclosure in the accounts, and reassessment under section 7-A did not bar penalty. en-us Sat, 25 Jun 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158103 Purchase tax on goods bought from unregistered dealers and used in manufacture was held payable because the decisive test was whether tax had already suffered on the goods, not the seller's registration status. Section 7-A was treated as a charging and remedial provision designed to prevent tax leakage, and the contrary view was rejected as per incuriam. Penalty for incorrect and incomplete returns was also upheld because taxable turnover had been omitted from the returns despite disclosure in the accounts, and reassessment under section 7-A did not bar penalty. Case-Laws VAT and Sales Tax Sat, 25 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158103