https://www.taxtmi.com/caselaws?id=167770 Penalty under the concessional input provision was unsustainable because the material did not show any violation of the statutory declaration or use of inputs contrary to the declared conditions. The assessee operated a manufacturing unit and sold processed granite; even if that processing did not amount to manufacture, the record did not establish the kind of breach required to attract penalty under section 5A(3). The provision applies only where a false declaration secures concessional treatment or where inputs are later used or disposed of inconsistently with the declaration. On that basis, the penalty order could not be sustained. en-us Fri, 10 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167770 Penalty under the concessional input provision was unsustainable because the material did not show any violation of the statutory declaration or use of inputs contrary to the declared conditions. The assessee operated a manufacturing unit and sold processed granite; even if that processing did not amount to manufacture, the record did not establish the kind of breach required to attract penalty under section 5A(3). The provision applies only where a false declaration secures concessional treatment or where inputs are later used or disposed of inconsistently with the declaration. On that basis, the penalty order could not be sustained. Case-Laws VAT and Sales Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167770