https://www.taxtmi.com/caselaws?id=100035 Refund of purchase tax under rule 12(1) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 depended on actual use of the purchased goods for the specified purpose, not on the purchaser's intention at the time of purchase. The Court distinguished rule 6(ii), which required a declaration of intended use for producing scheduled goods for sale, from rule 12(1), which focused on whether the goods were in fact used to produce goods listed in the Schedule. As the unginned cotton was actually used to produce cotton seeds that were sold, the statutory conditions for refund were satisfied. en-us Tue, 23 Nov 1965 00:00:00 +0530 Tue, 31 Jan 2012 10:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100035 Refund of purchase tax under rule 12(1) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 depended on actual use of the purchased goods for the specified purpose, not on the purchaser's intention at the time of purchase. The Court distinguished rule 6(ii), which required a declaration of intended use for producing scheduled goods for sale, from rule 12(1), which focused on whether the goods were in fact used to produce goods listed in the Schedule. As the unginned cotton was actually used to produce cotton seeds that were sold, the statutory conditions for refund were satisfied. Case-Laws VAT and Sales Tax Tue, 23 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100035