https://www.taxtmi.com/caselaws?id=101649 Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was construed without reading in any territorial limit, so "resale", "manufacture" and "sale" were not confined to transactions inside Delhi unless the statute expressly said so. The Court treated the deduction and second proviso as turning on the declared intended use of the goods, not on where the later resale or manufacture occurred. Where registered dealers furnished declarations in the prescribed unamended form and the goods were in fact resold or used in manufacture in accordance with that declaration, the purchase price could not be added to taxable turnover and penalty could not be sustained absent proof of a different actual use. en-us Mon, 20 Feb 1978 00:00:00 +0530 Tue, 01 Jul 2014 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101649 Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was construed without reading in any territorial limit, so "resale", "manufacture" and "sale" were not confined to transactions inside Delhi unless the statute expressly said so. The Court treated the deduction and second proviso as turning on the declared intended use of the goods, not on where the later resale or manufacture occurred. Where registered dealers furnished declarations in the prescribed unamended form and the goods were in fact resold or used in manufacture in accordance with that declaration, the purchase price could not be added to taxable turnover and penalty could not be sustained absent proof of a different actual use. Case-Laws VAT and Sales Tax Mon, 20 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101649