https://www.taxtmi.com/caselaws?id=183898 Machinery imported into the State for a dealer's own use in manufacturing, and not for resale, did not attract the Form 31 requirement on the facts found because no taxable sale transaction arose. On that basis, non-furnishing of the form was treated as at most a technical breach. Penalty under the Sales Tax Act was therefore not sustainable absent contumacious conduct or conscious disregard of law, and the penalty order was set aside. en-us Mon, 16 Aug 1993 00:00:00 +0530 Fri, 24 Jun 2016 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183898 Machinery imported into the State for a dealer's own use in manufacturing, and not for resale, did not attract the Form 31 requirement on the facts found because no taxable sale transaction arose. On that basis, non-furnishing of the form was treated as at most a technical breach. Penalty under the Sales Tax Act was therefore not sustainable absent contumacious conduct or conscious disregard of law, and the penalty order was set aside. Case-Laws VAT and Sales Tax Mon, 16 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183898