https://www.taxtmi.com/caselaws?id=153078 The declaration in form T under the Bombay Sales Tax Act, 1959 required the goods to be used in manufacturing cotton fabrics for sale, but not that the manufacture be for the purchaser's own ownership. Applying earlier interpretations of the same language, manufacture for third parties also satisfied the condition. The purchasing dealer therefore did not contravene the declaration, and no liability to tax arose on the alleged breach. Because no breach existed, the reference question on contravention became academic and was not answered. en-us Mon, 02 Mar 1981 00:00:00 +0530 Wed, 17 Jul 2013 12:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153078 The declaration in form T under the Bombay Sales Tax Act, 1959 required the goods to be used in manufacturing cotton fabrics for sale, but not that the manufacture be for the purchaser's own ownership. Applying earlier interpretations of the same language, manufacture for third parties also satisfied the condition. The purchasing dealer therefore did not contravene the declaration, and no liability to tax arose on the alleged breach. Because no breach existed, the reference question on contravention became academic and was not answered. Case-Laws VAT and Sales Tax Mon, 02 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153078