STATE OF TAMIL NADU Vs. AMRUTANJAN LIMITED

JUDGEMENT

(1.) THE State of Tamil Nadu is the petitioner herein. M/s. Amurutanjan Limited is the respondent. The respondent is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). During the year 1982 -83 they have issued the following "C" forms with declarations that the articles purchased are intended for resale or for use in the manufacture of other goods for sale. But the goods purchased were not resold or used in the manufacture of other goods for resale. They have been actually used for other purposes.

(2.) LEARNED Additional Government Pleader (Taxes), submitted as under :

(3.) WE have heard the rival submissions.