https://www.taxtmi.com/caselaws?id=158748 Goods purchased against C forms qualify for the concessional purchase facility under section 8(3)(b) only when the registered dealer uses them in manufacturing or processing goods for sale by that dealer. Where the dealer uses the goods merely in job-work to produce intermediate goods for another concern, the statutory requirement is not met. On the facts, the assessee manufactured tread rubber as a job worker, while the tyres ultimately sold were manufactured by the other concern. Section 10(d) liability therefore arose, and the penalty order was upheld. en-us Tue, 18 Feb 1997 00:00:00 +0530 Wed, 06 Nov 2013 15:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158748 Goods purchased against C forms qualify for the concessional purchase facility under section 8(3)(b) only when the registered dealer uses them in manufacturing or processing goods for sale by that dealer. Where the dealer uses the goods merely in job-work to produce intermediate goods for another concern, the statutory requirement is not met. On the facts, the assessee manufactured tread rubber as a job worker, while the tyres ultimately sold were manufactured by the other concern. Section 10(d) liability therefore arose, and the penalty order was upheld. Case-Laws VAT and Sales Tax Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158748