https://www.taxtmi.com/caselaws?id=153948 A dealer does not lose the concessional tax rate on raw materials under section 4-B merely because some finished goods made from mixed sources were transferred outside the State. The concessional rate applies only to raw materials purchased against the recognition certificate and to notified goods manufactured from those materials, with the statutory condition focused on the sale of such goods within the State or in inter-State trade. Where the finished goods sold within and outside the State could reasonably have been produced from the certified purchases, the absence of separate accounts does not justify a pro rata disallowance. Goods made from other sources are outside the liability provision. en-us Mon, 01 Feb 1982 00:00:00 +0530 Thu, 01 Aug 2013 18:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153948 A dealer does not lose the concessional tax rate on raw materials under section 4-B merely because some finished goods made from mixed sources were transferred outside the State. The concessional rate applies only to raw materials purchased against the recognition certificate and to notified goods manufactured from those materials, with the statutory condition focused on the sale of such goods within the State or in inter-State trade. Where the finished goods sold within and outside the State could reasonably have been produced from the certified purchases, the absence of separate accounts does not justify a pro rata disallowance. Goods made from other sources are outside the liability provision. Case-Laws VAT and Sales Tax Mon, 01 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153948