https://www.taxtmi.com/caselaws?id=129007 Where timber was purchased on declarations that it would be resold by actual delivery in Madhya Pradesh for consumption in the State, section 4(6) applied only if that stated condition was satisfied. Because the contract and intended destination showed the timber was to be sent outside the State, the statutory basis for excluding the purchase price failed and the amount was includible in turnover. A later sale said to form part of inter-State trade did not defeat liability, since the original local purchases were taxable and the declarations merely postponed recovery; once the purchaser acted contrary to those declarations, he could not avoid inclusion by relying on the subsequent movement of goods. en-us Fri, 25 Oct 1963 00:00:00 +0530 Tue, 16 Apr 2013 12:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129007 Where timber was purchased on declarations that it would be resold by actual delivery in Madhya Pradesh for consumption in the State, section 4(6) applied only if that stated condition was satisfied. Because the contract and intended destination showed the timber was to be sent outside the State, the statutory basis for excluding the purchase price failed and the amount was includible in turnover. A later sale said to form part of inter-State trade did not defeat liability, since the original local purchases were taxable and the declarations merely postponed recovery; once the purchaser acted contrary to those declarations, he could not avoid inclusion by relying on the subsequent movement of goods. Case-Laws VAT and Sales Tax Fri, 25 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129007