Court Expands Definition of "Resell" Under CST Act Section 8(3)(b); Dealers Benefit from Broader Interpretation.

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....Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an expansive meaning. Thus, when there can be two interpretations viz. (i) the strict interpretation of ‘resell’ and (ii) the expansive interpretation of ‘resell’, the benefit must go to the dealer - no further tax is required to be paid.....