https://www.taxtmi.com/caselaws?id=153702 Processing declared goods does not amount to manufacture for resale purposes where the purchased and processed goods continue to fall within the same complete Schedule B entry. The expression "description thereof" in section 2(26)(iii) and rule 3(xviii) refers to the whole Schedule B entry, not merely a sub-entry, so the statutory resale treatment is preserved when the goods remain within that entry. Long-standing departmental practice cannot control a contrary statutory interpretation, and an earlier view may be displaced after the Supreme Court clarifies the law. The note states that the substantive tax issues favoured the assessee, while the stare decisis-based objection failed. en-us Fri, 26 Nov 1982 00:00:00 +0530 Tue, 11 Nov 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153702 Processing declared goods does not amount to manufacture for resale purposes where the purchased and processed goods continue to fall within the same complete Schedule B entry. The expression "description thereof" in section 2(26)(iii) and rule 3(xviii) refers to the whole Schedule B entry, not merely a sub-entry, so the statutory resale treatment is preserved when the goods remain within that entry. Long-standing departmental practice cannot control a contrary statutory interpretation, and an earlier view may be displaced after the Supreme Court clarifies the law. The note states that the substantive tax issues favoured the assessee, while the stare decisis-based objection failed. Case-Laws VAT and Sales Tax Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153702