https://www.taxtmi.com/caselaws?id=128423 The expression "such manufacture" in proviso (a) to rule 5(1)(vii) of the Bombay Sales Tax Rules, 1952 was read in the context of the main clause, which required goods to be used in manufacture and the resulting goods to be sold in the State of Bombay. On that construction, breach of either declared condition attracted the proviso, and the word "sale" took its statutory meaning under the Bombay Sales Tax Act. The proviso therefore applied where purchased goods were not used in manufacture for sale within the State of Bombay, with the result that the assessee's construction was rejected and the Revenue's position accepted. en-us Tue, 10 Apr 1962 00:00:00 +0530 Fri, 05 Apr 2013 12:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128423 The expression "such manufacture" in proviso (a) to rule 5(1)(vii) of the Bombay Sales Tax Rules, 1952 was read in the context of the main clause, which required goods to be used in manufacture and the resulting goods to be sold in the State of Bombay. On that construction, breach of either declared condition attracted the proviso, and the word "sale" took its statutory meaning under the Bombay Sales Tax Act. The proviso therefore applied where purchased goods were not used in manufacture for sale within the State of Bombay, with the result that the assessee's construction was rejected and the Revenue's position accepted. Case-Laws VAT and Sales Tax Tue, 10 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128423