https://www.taxtmi.com/caselaws?id=152091 Raw materials purchased under a recognition certificate in form 15 were restricted to manufacture of taxable goods for sale, and that condition was not met where the resulting ice-cream sales were exempt under Entry 14 of Schedule A. The court treated taxability as dependent on the relevant sale or purchase, not merely the abstract character of the finished product, and held that materials used for exempt sales-linked production fell outside the certificate's permission. Purchase tax under section 14 was therefore leviable to the extent the raw materials were used for exempt sales of ice-cream. en-us Mon, 03 Apr 1978 00:00:00 +0530 Mon, 24 Jun 2013 15:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152091 Raw materials purchased under a recognition certificate in form 15 were restricted to manufacture of taxable goods for sale, and that condition was not met where the resulting ice-cream sales were exempt under Entry 14 of Schedule A. The court treated taxability as dependent on the relevant sale or purchase, not merely the abstract character of the finished product, and held that materials used for exempt sales-linked production fell outside the certificate's permission. Purchase tax under section 14 was therefore leviable to the extent the raw materials were used for exempt sales of ice-cream. Case-Laws VAT and Sales Tax Mon, 03 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152091