1973 (12) TMI 84

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..... 72, whereby a penalty imposed under section 10A of the Central Sales Tax Act, 1956 (hereinafter called the Act) in a sum of Rs. 1,000 was confirmed. 2.. The assessee is a dealer registered under the Mysore Sales Tax Act, 1957, and under the Act he had obtained a registration certificate. Under section 8(3)(b) of the Act he purchased certain goods, namely, colours and chemicals for manufacture or .....

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..... tant Commercial Tax Officer, however, held that in those orders there was no finding that the misuse was without reasonable excuse and therefore the facts were not similar. He held that there was no reasonable excuse for using these colours and chemicals for dyeing yarn of the customers and not using them for the purpose of manufacturing and processing of goods for sale of the assessee. In that vi .....

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..... 848 of 1968. This argument was repelled observing that from the wordings of section 8(3)(b) it was clear that the "goods for sale" clearly connote that the goods so processed must belong to the dealer, as otherwise he cannot be said to have the right to sell them. The clause is clear that the manufacture or processing of goods must be for sale and the clear intendment is that the goods for sale mu .....

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