https://www.taxtmi.com/caselaws?id=128409 A goldsmith who bought bullion in his own name, kept manufactured ornaments in stock, and sold finished ornaments to customers was treated as transferring completed goods rather than merely supplying labour, so the ornaments' value was liable to sales tax. On limitation, the statutory fiction of registration after composition meant the dealer was treated as registered from the commencement of the Act, excluding the limitation applicable to unregistered dealers. The retrospective amendment to the limitation rule was held to apply to earlier years, and the separate limitation provision relied on by the dealer was held inapplicable, so the assessments were within time. en-us Tue, 09 Aug 1960 00:00:00 +0530 Thu, 04 Apr 2013 16:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128409 A goldsmith who bought bullion in his own name, kept manufactured ornaments in stock, and sold finished ornaments to customers was treated as transferring completed goods rather than merely supplying labour, so the ornaments' value was liable to sales tax. On limitation, the statutory fiction of registration after composition meant the dealer was treated as registered from the commencement of the Act, excluding the limitation applicable to unregistered dealers. The retrospective amendment to the limitation rule was held to apply to earlier years, and the separate limitation provision relied on by the dealer was held inapplicable, so the assessments were within time. Case-Laws VAT and Sales Tax Tue, 09 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128409