High Court Upholds Penalty for Misusing C-Forms: Construction Materials Not Eligible for Tax Concession Under Section 8(3)(b)

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....HC affirmed penalty under Section 10A of CST Act for misuse of C-Forms. Assessee purchased construction materials claiming concessional tax rates but failed to demonstrate integral connection to manufacturing process. Court held that concessional rates under Section 8(3)(b) apply only when goods listed in Registration Certificate are used for manufacturing or resale. Building materials used for office construction do not qualify for concession. Assessee's failure to prove goods' direct connection to production process violated statutory requirements. HC dismissed appeal, upholding Joint Commissioner's order imposing penalty, emphasizing strict compliance with Registration Certificate specifications for concessional tax eligibility.....