https://www.taxtmi.com/caselaws?id=99886 A statutory deduction for cotton purchases under section 5(2)(a)(ii) was available only where a registered dealer purchased goods for manufacture in Punjab of goods for sale; the statutory scheme had to be read with the registration rules and declaration form, and the old registration certificate was treated as impliedly modified, but the condition of manufacture for sale in Punjab was not met because the goods were sent out for further manufacture, so the deduction was not allowable. Article 286(3) and section 15 of the Central Sales Tax Act restricted the State levy on declared goods pro tanto, but they did not invalidate section 5(1) of the Punjab Act, which remained operative subject to those parliamentary restrictions. en-us Mon, 05 Oct 1964 00:00:00 +0530 Tue, 02 Sep 2014 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99886 A statutory deduction for cotton purchases under section 5(2)(a)(ii) was available only where a registered dealer purchased goods for manufacture in Punjab of goods for sale; the statutory scheme had to be read with the registration rules and declaration form, and the old registration certificate was treated as impliedly modified, but the condition of manufacture for sale in Punjab was not met because the goods were sent out for further manufacture, so the deduction was not allowable. Article 286(3) and section 15 of the Central Sales Tax Act restricted the State levy on declared goods pro tanto, but they did not invalidate section 5(1) of the Punjab Act, which remained operative subject to those parliamentary restrictions. Case-Laws VAT and Sales Tax Mon, 05 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99886