https://www.taxtmi.com/caselaws?id=153892 A purchasing dealer using gur in accordance with its registration certificate for manufacture of khandsari was not liable to purchase tax under the second proviso to section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948. The Court applied the principle that a taxing provision must be strictly construed and no additional condition can be read in by implication. Because the gur was purchased and used for the stated registered purpose, the proviso did not apply merely because the finished goods were treated as tax-free goods. The earlier Full Bench view was affirmed, and the later Supreme Court decision was relied on as settling the interpretation in the dealer's favour. en-us Wed, 07 Apr 1982 00:00:00 +0530 Thu, 01 Aug 2013 14:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153892 A purchasing dealer using gur in accordance with its registration certificate for manufacture of khandsari was not liable to purchase tax under the second proviso to section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948. The Court applied the principle that a taxing provision must be strictly construed and no additional condition can be read in by implication. Because the gur was purchased and used for the stated registered purpose, the proviso did not apply merely because the finished goods were treated as tax-free goods. The earlier Full Bench view was affirmed, and the later Supreme Court decision was relied on as settling the interpretation in the dealer's favour. Case-Laws VAT and Sales Tax Wed, 07 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153892