1973 (12) TMI 84 - HC - VAT and Sales Tax

Summary

The revision petition was filed against a penalty imposed under section 10A of the Central Sales Tax Act, 1956. The penalty of Rs. 1,000 was confirmed by the Mysore Sales Tax Appellate Tribunal. The petitioner used goods purchased under C form for dyeing yarn instead of manufacturing goods for sale, leading to the penalty. The court rejected the argument that the goods could be used for any purpose and upheld that they must be used for the dealer's own goods for sale. The petition was dismissed, and costs were imposed.