1976 (11) TMI 180 - HC - VAT and Sales Tax

Summary

The petitioner imported splints under concessional tax rate for manufacturing matches but sold them to other persons. The petitioner was found guilty of violating Central Sales Tax Act sections 10(d) and 8(3)(d), and a penalty was imposed under section 10A. The court upheld the penalty, stating that the resale constituted a violation of the declaration in form C. The petition was dismissed.