https://www.taxtmi.com/caselaws?id=150639 A registered dealer who obtained acids and chemicals without sales tax on a declaration that they were meant for resale breached that declaration when the goods were used to prepare mixtures and sold in altered form. The decisive test was whether the same goods were resold as purchased; a manufacturing process was not the key inquiry. Because the chemicals lost their identity and the mixtures were a different commercial commodity, the goods were not resold as declared. The earlier tax concession therefore became withdrawable, and tax was recoverable under the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947. en-us Fri, 04 May 1973 00:00:00 +0530 Mon, 20 May 2013 16:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150639 A registered dealer who obtained acids and chemicals without sales tax on a declaration that they were meant for resale breached that declaration when the goods were used to prepare mixtures and sold in altered form. The decisive test was whether the same goods were resold as purchased; a manufacturing process was not the key inquiry. Because the chemicals lost their identity and the mixtures were a different commercial commodity, the goods were not resold as declared. The earlier tax concession therefore became withdrawable, and tax was recoverable under the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947. Case-Laws VAT and Sales Tax Fri, 04 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150639