1976 (11) TMI 180

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....mported the splints under concessional rate of tax with declaration in form C that they would be used for manufacturing matches in its own factory. Contrary to the declaration, equally admittedly the petitioner sold the splints to other persons. In view of this, the petitioner was found guilty of section 10(d) read with section 8(3)(d) of the Central Sales Tax Act and a penalty was imposed on it u....