https://www.taxtmi.com/caselaws?id=127235 Goods purchased by a registered dealer for resale were not treated as used contrary to the registration certificate merely because they were resold outside Orissa. On a strict reading of the taxing provision, the phrase "intended for resale" was not confined to resale within the State, and the later insertion of "in Orissa" could not be read back into the earlier text. The dealer had resold the goods rather than diverted them to another use, so the proviso to Section 5(2)(a)(ii) did not apply. The sales, being to a jute mill outside Orissa, were also treated as exempt under Article 286(1)(a) of the Constitution. en-us Thu, 30 Jul 1953 00:00:00 +0530 Tue, 05 Mar 2013 18:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127235 Goods purchased by a registered dealer for resale were not treated as used contrary to the registration certificate merely because they were resold outside Orissa. On a strict reading of the taxing provision, the phrase "intended for resale" was not confined to resale within the State, and the later insertion of "in Orissa" could not be read back into the earlier text. The dealer had resold the goods rather than diverted them to another use, so the proviso to Section 5(2)(a)(ii) did not apply. The sales, being to a jute mill outside Orissa, were also treated as exempt under Article 286(1)(a) of the Constitution. Case-Laws VAT and Sales Tax Thu, 30 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127235