1967 (7) TMI 120

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....levy of a penalty of Rs. 8,978 under section 10(d) of the Central Sales Tax Act, 1956. The petitioner purchased electrical goods between 1st October, 1958, and 31st March, 1961, but under the C Forms in vogue prior to 1st October, 1958. As the law then stood, section 8(3)(b) included in the C Form goods intended not only for resale but also for use in the manufacture of goods for sale or for use i....

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....f section 8, the purchaser fails, without any reasonable excuse, to make use of goods for any such purpose that he will be liable to penalty. Possibly, because of the old forms issued to him, the assessee was under a misapprehension that even after the amendment with effect from 1st October, 1958, he could use the electrical goods in execution of contracts. If it were a case of assessment, he woul....