1992 (4) TMI 224

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....rm? 2.. Whether, in the facts and circumstances of the case, M/s. Ajmer Zila Dugadh Utpadak Sangh Ltd., Ajmer, and M/s. Rajasthan Dairy Federation could be said to be identical? Brief facts of the case are that the assessee purchased the machinery against "C" form for using manufacture of goods for sale. The assessing authority found that in the supervision of National Dairy Development Board, M/s. Rajasthan Co-operative Dairy Federation, Ajmer, is getting the plant erected and after July 1, 1979 the assessee has no concern with the said plant, whereas the purchases have been made during the period July 1, 1979 to June 30, 1981, of which "C" forms have been issued during July 1, 1980 to June 30, 1981 and such purchases amounting to Rs....

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....ause (d) of sub-section (3) of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose, then he is punishable with simple imprisonment, which may extend to 6 months or fine and with both when the offence is a continuing one. Section 10A of the Central Sales Tax Act provides imposition of penalty in lieu of prosecution to the extent of 1 1/2 times the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale has been the sale falling within that sub-section. The provisions of section 10(d) of the Central Sales Tax Act contemplate (a) purchase of goods; (b) for the purpose specified in clause (b) or (c) or (d) of sub-section (3) of section 8....