2007 (1) TMI 518

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.... "the Act") are directed against the order of the Tribunal dated June 22, 2004 relating to the assessment years 1995-96, 1996-97 and 1998-99 (first part and second part) by which the Tribunal has deleted the penalty levied under section 10A of the Central Act for the alleged default under section 10(d) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act"). The dealer....

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....ld that the dealer had violated section 10(d) of the Central Act and levied the penalty under section 10A of the Central Act. The case of the dealer was that there was no violation of clause (d) of section 10 of the Central Act. It was submitted that registration certificate was granted for the purchases of papers for use in the manufacturing of books. Dealer admittedly, used the purchased papers ....

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....ral Act referred hereinabove applies in a situation where goods purchased not used for any of the purposes specified in clause (b) or clause (c) or clause (d) of sub-section (3) of section 8 of the Central Act. Clause (b) of section 8 of the Central Act covers purchases of goods intended for resale or for use in the manufacture or processing of goods for sale. Clauses (c) and (d) of sub-section (3....

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.... material specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale; (d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in clause (b) or for the packing of any containers or oth....