https://www.taxtmi.com/caselaws?id=173350 Section 70B of the Kerala Value Added Tax Act applies only where goods are brought from outside the State as for own use and are then used otherwise than for own use. Use of such goods by a hospital in the course of its activities, even if those activities generate profit, does not by itself make the use non-personal or attract penalty. The decisive question is the actual purpose for which the goods were used, and the goods were found to have been used for the assessee's own purposes. Penalty under section 70B was therefore not attracted. en-us Wed, 28 May 2014 00:00:00 +0530 Mon, 14 Sep 2015 06:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173350 Section 70B of the Kerala Value Added Tax Act applies only where goods are brought from outside the State as for own use and are then used otherwise than for own use. Use of such goods by a hospital in the course of its activities, even if those activities generate profit, does not by itself make the use non-personal or attract penalty. The decisive question is the actual purpose for which the goods were used, and the goods were found to have been used for the assessee's own purposes. Penalty under section 70B was therefore not attracted. Case-Laws VAT and Sales Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173350