https://www.taxtmi.com/caselaws?id=244698 Purchase tax under Section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act was held leviable on materials bought from unregistered dealers and printed, pasted, and used to pack and brand pre-recorded cassettes for sale, as the use fell within the wider statutory expression "otherwise." The penalty under Section 12(5)(iii) was held unsustainable because the turnover was disclosed in the books of account and the omission to enter it in the taxable column was treated as bona fide. The tax demand was sustained, but the penalty was deleted. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 06 Oct 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244698 Purchase tax under Section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act was held leviable on materials bought from unregistered dealers and printed, pasted, and used to pack and brand pre-recorded cassettes for sale, as the use fell within the wider statutory expression "otherwise." The penalty under Section 12(5)(iii) was held unsustainable because the turnover was disclosed in the books of account and the omission to enter it in the taxable column was treated as bona fide. The tax demand was sustained, but the penalty was deleted. Case-Laws VAT and Sales Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244698