https://www.taxtmi.com/caselaws?id=161934 Goods bought for post-manufacture marketing or distribution convenience do not satisfy section 8(3) of the Central Sales Tax Act, 1956, because they are not used in the manufacture or processing of goods for sale. On that reasoning, visicoolers and stabilizers supplied to distributors for keeping finished soft drinks cold were held outside the statutory concession, as they did not enter or alter the production process. The commentary also notes that use of Form C without a genuine statutory purpose amounted to false representation on the recorded facts, so the penalty under section 10A was sustainable. en-us Tue, 01 Jun 2004 00:00:00 +0530 Tue, 11 Feb 2014 15:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161934 Goods bought for post-manufacture marketing or distribution convenience do not satisfy section 8(3) of the Central Sales Tax Act, 1956, because they are not used in the manufacture or processing of goods for sale. On that reasoning, visicoolers and stabilizers supplied to distributors for keeping finished soft drinks cold were held outside the statutory concession, as they did not enter or alter the production process. The commentary also notes that use of Form C without a genuine statutory purpose amounted to false representation on the recorded facts, so the penalty under section 10A was sustainable. Case-Laws VAT and Sales Tax Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161934