https://www.taxtmi.com/caselaws?id=102024 Goods manufactured from raw materials bought against Form No. 19 did not remain "taxable goods" when the finished goods were sold under an exemption notification issued under section 49(2) of the Gujarat Sales Tax Act, 1969. The statutory definition of taxable goods excluded goods whose sale was exempt under section 49 or a notification made under it, so the actual exempt sale controlled the classification. Because Form No. 19 required the raw materials to be used in manufacturing taxable goods for sale, selling the finished goods in exempt transactions breached that undertaking. Purchase tax under section 16 therefore became payable on the contravention. en-us Tue, 07 Apr 1981 00:00:00 +0530 Fri, 13 Sep 2013 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102024 Goods manufactured from raw materials bought against Form No. 19 did not remain "taxable goods" when the finished goods were sold under an exemption notification issued under section 49(2) of the Gujarat Sales Tax Act, 1969. The statutory definition of taxable goods excluded goods whose sale was exempt under section 49 or a notification made under it, so the actual exempt sale controlled the classification. Because Form No. 19 required the raw materials to be used in manufacturing taxable goods for sale, selling the finished goods in exempt transactions breached that undertaking. Purchase tax under section 16 therefore became payable on the contravention. Case-Laws VAT and Sales Tax Tue, 07 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102024