1985 (11) TMI 226 - HC - VAT and Sales Tax

Summary

The assessee purchased goods in Tamil Nadu using C form, brought them to Kerala, and then transported them to Bombay for sale. Penalty imposed under section 10(d) of Central Sales Tax Act was challenged. High Court ruled that penal provision not applicable as no requirement to sell goods in Kerala. State's contentions dismissed. Tax revision case dismissed, no costs.