1970 (1) TMI 79

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....the State under section 23(1) of the Mysore Sales Tax Act, 1957, against the order of the Sales Tax Appellate Tribunal in S.T.A. No. 160 of 1968. The respondent, who is the assessee, is a firm registered under the Mysore Sales Tax Act, 1957, as a dealer and was carrying on the business of retreading tyres. The assessee was authorised to purchase certain goods for resale under the Central Sales Tax....

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.... and the said appeal was dismissed. Against the said order, the assessee preferred an appeal to the Sales Tax Appellate Tribunal, which by its order dated 23rd December, 1968, allowed the appeal holding that there was reasonable excuse for failure to use the goods for manufacture. Aggrieved by the said order, the State has preferred the above revision petition. The question of law that arises on t....

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....ous years that retreading of tyres amounts to manufacture of goods, there was reasonable excuse for the assessee to use the goods for retreading. Penalty under section 10(d) of the Central Sales Tax Act, 1956. is attracted if, after purchasing any goods for any of the purposes specified in clause (b) of sub-section (3) of section 8, the assessee fails without any reasonable excuse to make use of t....