https://www.taxtmi.com/caselaws?id=159302 The Court upheld the penalty imposed on a petitioner-firm for misusing goods purchased under a registration certificate, as they failed to comply with Section 8(3)(b) of the Central Sales Tax Act, 1956. The firm did not use the goods for resale or in manufacturing goods for sale, leading to a breach of conditions. The Court clarified that goods must be used in manufacturing goods intended for sale, regardless of the seller. The writ petitions were dismissed, affirming the penalty and emphasizing compliance with statutory requirements. en-us Fri, 30 May 1997 00:00:00 +0530 Wed, 20 Nov 2013 14:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159302 The Court upheld the penalty imposed on a petitioner-firm for misusing goods purchased under a registration certificate, as they failed to comply with Section 8(3)(b) of the Central Sales Tax Act, 1956. The firm did not use the goods for resale or in manufacturing goods for sale, leading to a breach of conditions. The Court clarified that goods must be used in manufacturing goods intended for sale, regardless of the seller. The writ petitions were dismissed, affirming the penalty and emphasizing compliance with statutory requirements. Case-Laws VAT and Sales Tax Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159302