1984 (1) TMI 279

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.... Sales Tax Act as well as under the Rajasthan Sales Tax Act under section 10 read with section 5CC of the Rajasthan Sales Tax Act and also section 10A read with section 8(3)(b) of the Central Sales Tax Act for imposition of penalty for non-user of the goods purchased by the petitioners on the basis of certain forms, namely, 17A declaration form under the Rajasthan Sales Tax Act and form C under th....

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....t and uses in the manufacture or processing of such goods, materials purchased by him against his certificate of registration and the declarations in form C, so long as the manufactured or processed goods are intended for sale by such third party." In that view of the decision of the Supreme Court it appears to me that on the face of it the notice given under section 10 read with section 5CC of t....