https://www.taxtmi.com/caselaws?id=158320 A registration entry for raw materials cannot be deleted arbitrarily once it has been granted after enquiry and acted upon; objective grounds and natural justice are required, and the deletion was held invalid. Penalty for false or wrong declaration under the relevant penalty provision requires proof of purchase, a declaration of intended use, failure to use the goods for that purpose, and absence of reasonable cause; those ingredients were not established, so penalty was not maintainable. Cardboard sheets, wood, timber and wirenails used to manufacture packing cases, boxes and bags were treated as raw material for concessional tax because the packing goods were part of the manufacturing and sale process. The remand directions were found to have been followed within scope. en-us Wed, 15 May 1996 00:00:00 +0530 Mon, 21 Oct 2013 12:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158320 A registration entry for raw materials cannot be deleted arbitrarily once it has been granted after enquiry and acted upon; objective grounds and natural justice are required, and the deletion was held invalid. Penalty for false or wrong declaration under the relevant penalty provision requires proof of purchase, a declaration of intended use, failure to use the goods for that purpose, and absence of reasonable cause; those ingredients were not established, so penalty was not maintainable. Cardboard sheets, wood, timber and wirenails used to manufacture packing cases, boxes and bags were treated as raw material for concessional tax because the packing goods were part of the manufacturing and sale process. The remand directions were found to have been followed within scope. Case-Laws VAT and Sales Tax Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158320