https://www.taxtmi.com/caselaws?id=153099 Goods sent outside Delhi for mixing and processing did not lose eligibility for retention in column 3(a) of the registration certificate where the processed compound was not a saleable commodity, the materials were brought back to Delhi, and the rubber goods were manufactured in Delhi. The legal effect of the amended provision was confined to goods intended for resale or for use as raw materials in manufacture in Delhi. External processing alone was treated as processing, not manufacture, and did not justify deletion of the entire registration entry, though the statute could permit inclusion of goods in taxable turnover if used for another purpose. en-us Mon, 08 Dec 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153099 Goods sent outside Delhi for mixing and processing did not lose eligibility for retention in column 3(a) of the registration certificate where the processed compound was not a saleable commodity, the materials were brought back to Delhi, and the rubber goods were manufactured in Delhi. The legal effect of the amended provision was confined to goods intended for resale or for use as raw materials in manufacture in Delhi. External processing alone was treated as processing, not manufacture, and did not justify deletion of the entire registration entry, though the statute could permit inclusion of goods in taxable turnover if used for another purpose. Case-Laws VAT and Sales Tax Mon, 08 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153099