https://www.taxtmi.com/caselaws?id=105795 Concessional purchase tax under the Orissa Sales Tax Act was available only where declared raw material was used within the State in manufacturing or processing goods for sale. The expression "for sale" qualified the manufacturing use, and the concession had to be strictly construed. Where raw material was used to make an intermediate product that was not sold but transferred to other units for further manufacture, the use fell within "any other purpose" under the proviso. The declaration was therefore contravened, and differential tax became payable. en-us Fri, 28 Sep 2007 00:00:00 +0530 Mon, 30 Jun 2014 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105795 Concessional purchase tax under the Orissa Sales Tax Act was available only where declared raw material was used within the State in manufacturing or processing goods for sale. The expression "for sale" qualified the manufacturing use, and the concession had to be strictly construed. Where raw material was used to make an intermediate product that was not sold but transferred to other units for further manufacture, the use fell within "any other purpose" under the proviso. The declaration was therefore contravened, and differential tax became payable. Case-Laws VAT and Sales Tax Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105795