No Penalty for Goods Transported from Railway Yard to Manufacturing Site Under CST Act Section 8(3)(b), High Court Rules.

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....Levy of penalty under CST - The activity of transporting the goods from railway yard to the manufacturing location is an activity which is integrally connected to the manufacturing process and the goods purchased in respect of such transpiration would also be covered under Section 8(3)(b) of CST Act - No penalty - HC....