https://www.taxtmi.com/caselaws?id=151432 Tax-free goods purchased for use in execution of a contract could not be added to net turnover where the registration certificate authorised such use and the goods were in fact used to make articles such as iron gates and water tanks to customer specifications. The governing proviso to section 15(1)(b) of the Assam Sales Tax Act, 1947 applied only when tax-free goods were diverted to purposes outside the registered use. Because the statutory definition of "contract" covered preparation or construction of movable property for consideration, the use remained within the authorised purpose. The inclusion of the purchase value in net turnover was therefore unjustified, and the question was answered in favour of the assessee. en-us Fri, 02 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 17:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151432 Tax-free goods purchased for use in execution of a contract could not be added to net turnover where the registration certificate authorised such use and the goods were in fact used to make articles such as iron gates and water tanks to customer specifications. The governing proviso to section 15(1)(b) of the Assam Sales Tax Act, 1947 applied only when tax-free goods were diverted to purposes outside the registered use. Because the statutory definition of "contract" covered preparation or construction of movable property for consideration, the use remained within the authorised purpose. The inclusion of the purchase value in net turnover was therefore unjustified, and the question was answered in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 02 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151432