1970 (1) TMI 79

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..... x Appellate Tribunal in S.T.A. No. 160 of 1968. The respondent, who is the assessee, is a firm registered under the Mysore Sales Tax Act, 1957, as a dealer and was carrying on the business of retreading tyres. The assessee was authorised to purchase certain goods for resale under the Central Sales Tax Act, 1956. The assessee, during the assessment year 1962-63, used the said articles for retreadin .....

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..... e Sales Tax Appellate Tribunal, which by its order dated 23rd December, 1968, allowed the appeal holding that there was reasonable excuse for failure to use the goods for manufacture. Aggrieved by the said order, the State has preferred the above revision petition. The question of law that arises on the order of the Tribunal is, whether, on the facts and in the circumstances of the case, the Tribu .....

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..... r the assessee to use the goods for retreading. Penalty under section 10(d) of the Central Sales Tax Act, 1956. is attracted if, after purchasing any goods for any of the purposes specified in clause (b) of sub-section (3) of section 8, the assessee fails without any reasonable excuse to make use of the goods for any such purpose. In the view of the Tribunal the fact that during the previous years .....

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