https://www.taxtmi.com/caselaws?id=165773 Penalty under section 10A read with section 10(d) of the Central Sales Tax Act, 1956 was unsustainable because goods purchased against Form C were used for the very purpose covered by the registration certificate. The registration certificate expressly covered printing of lottery tickets, and the attached list included the raw materials purchased at concessional rate. The fact that the activity was characterised as job-work or a works contract did not alter the statutory question. On these facts, the goods were used for the registered purpose, so the penalty was quashed. en-us Mon, 17 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165773 Penalty under section 10A read with section 10(d) of the Central Sales Tax Act, 1956 was unsustainable because goods purchased against Form C were used for the very purpose covered by the registration certificate. The registration certificate expressly covered printing of lottery tickets, and the attached list included the raw materials purchased at concessional rate. The fact that the activity was characterised as job-work or a works contract did not alter the statutory question. On these facts, the goods were used for the registered purpose, so the penalty was quashed. Case-Laws VAT and Sales Tax Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165773