https://www.taxtmi.com/caselaws?id=153267 Sale of ash separated from purchased kolshi by sieving did not qualify as a resale for deduction under section 7(ii) of the Gujarat Sales Tax Act, 1969. The statutory definition of "resale" required the purchased goods to be sold in the same form, or without any act amounting to manufacture, or without taking them out of their scheduled description. Ash and kolshi were distinct commercial commodities, so the ash sold after separation was not the same goods as the coal mixture originally purchased. The deduction was therefore unavailable because the resale conditions were not satisfied. en-us Mon, 21 Dec 1981 00:00:00 +0530 Sat, 20 Jul 2013 16:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153267 Sale of ash separated from purchased kolshi by sieving did not qualify as a resale for deduction under section 7(ii) of the Gujarat Sales Tax Act, 1969. The statutory definition of "resale" required the purchased goods to be sold in the same form, or without any act amounting to manufacture, or without taking them out of their scheduled description. Ash and kolshi were distinct commercial commodities, so the ash sold after separation was not the same goods as the coal mixture originally purchased. The deduction was therefore unavailable because the resale conditions were not satisfied. Case-Laws VAT and Sales Tax Mon, 21 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153267