https://www.taxtmi.com/caselaws?id=159090 Penalty under section 5-B(2)(i) of the Andhra Pradesh General Sales Tax Act was not attracted where a manufacturer purchased craft paper on declaration for use as packing material and got it converted into boxes through job work before using it for that declared purpose. The Court held that there was no statutory prohibition against such conversion, the goods were in fact used as declared, and no mala fide intention or contumacious conduct was shown. As penal provisions must be construed strictly, the penalty orders were unsustainable and were cancelled in favour of the assessee. en-us Mon, 02 Feb 1998 00:00:00 +0530 Fri, 15 Nov 2013 15:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159090 Penalty under section 5-B(2)(i) of the Andhra Pradesh General Sales Tax Act was not attracted where a manufacturer purchased craft paper on declaration for use as packing material and got it converted into boxes through job work before using it for that declared purpose. The Court held that there was no statutory prohibition against such conversion, the goods were in fact used as declared, and no mala fide intention or contumacious conduct was shown. As penal provisions must be construed strictly, the penalty orders were unsustainable and were cancelled in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159090