1976 (11) TMI 180

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..... r manufacturing matches in its own factory. Contrary to the declaration, equally admittedly the petitioner sold the splints to other persons. In view of this, the petitioner was found guilty of section 10(d) read with section 8(3)(d) of the Central Sales Tax Act and a penalty was imposed on it under section 10A thereof. It is the correctness of this levy of penalty that is challenged in this petit .....

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..... y, but they were actually resold. Consequently, this will constitute a violation of section 8(3)(b) read with the undertaking or declaration in C form licence. The result is that section 10(d) and section 10A of the Central Sales Tax Act are attracted and the levy of penalty was therefore proper. Hence the petition is dismissed. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & Sales .....

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