1985 (11) TMI 226

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....T. KOCHU THOMMEN, AG. C.J.-The assessee is a registered dealer. On the strength of C form it purchased goods in Tamil Nadu and brought them to Kerala and subsequently transported them to Bombay allegedly for the purpose of sale. Penalty has been imposed upon it under section 10(d) of the Central Sales Tax Act, 1956, for the reason that the goods brought to Kerala were not sold in Kerala, but they ....

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....tration of the registered dealer purchasing the goods as being intended for resale by him............" 3.. It is not disputed that the goods were purchased by the assessee in Tamil Nadu for the purpose of sale and after bringing them to Kerala it transported them to Bombay for the purpose of sale. What is contended is that the sale should have been effected in Kerala and in so far as it was not d....