https://www.taxtmi.com/caselaws?id=154007 Section 4-B concessional tax on raw material purchases was available where the notified goods manufactured from the certified purchases were sold in the manner required by the statute, and the concession could not be denied merely because the assessee also produced and sold additional goods from other sources. The court noted that the relevant inquiry under sub-sections (2) and (6) was whether the goods made from the recognised raw material complied with the statutory conditions; breach in respect of other goods did not justify denial of relief. A pro rata allocation of sales was held inappropriate on the facts, because the sale of oil exceeded what could have been produced from the oil-seeds bought against the recognition certificate. The concessional rate of 2% therefore remained applicable. en-us Thu, 07 Feb 1980 00:00:00 +0530 Fri, 02 Aug 2013 18:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154007 Section 4-B concessional tax on raw material purchases was available where the notified goods manufactured from the certified purchases were sold in the manner required by the statute, and the concession could not be denied merely because the assessee also produced and sold additional goods from other sources. The court noted that the relevant inquiry under sub-sections (2) and (6) was whether the goods made from the recognised raw material complied with the statutory conditions; breach in respect of other goods did not justify denial of relief. A pro rata allocation of sales was held inappropriate on the facts, because the sale of oil exceeded what could have been produced from the oil-seeds bought against the recognition certificate. The concessional rate of 2% therefore remained applicable. Case-Laws VAT and Sales Tax Thu, 07 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154007