https://www.taxtmi.com/caselaws?id=150251 A registered dealer purchasing gur for manufacture of khandsari was not liable to purchase tax under the second proviso to section 5(2)(a)(ii) of the Punjab General Sales Tax Act where the goods were used only for the declared purpose. The proviso applies when goods bought for one stated purpose are diverted to another use; it does not apply where the purchaser uses them exactly as authorised. Liability could not be imposed on the purchaser merely because the registration certificate had been issued in an incorrect form or contrary to the amended statutory restriction. The department's remedy lay elsewhere, and the tax demand against the purchaser failed. en-us Wed, 25 Apr 1973 00:00:00 +0530 Fri, 10 May 2013 17:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150251 A registered dealer purchasing gur for manufacture of khandsari was not liable to purchase tax under the second proviso to section 5(2)(a)(ii) of the Punjab General Sales Tax Act where the goods were used only for the declared purpose. The proviso applies when goods bought for one stated purpose are diverted to another use; it does not apply where the purchaser uses them exactly as authorised. Liability could not be imposed on the purchaser merely because the registration certificate had been issued in an incorrect form or contrary to the amended statutory restriction. The department's remedy lay elsewhere, and the tax demand against the purchaser failed. Case-Laws VAT and Sales Tax Wed, 25 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150251