https://www.taxtmi.com/caselaws?id=154323 Section 14 of the Bombay Sales Tax Act, 1959 treats purchase tax as leviable when goods bought under form 16 are not resold as certified or are otherwise used contrary to the certificate. Goods destroyed by fire before resale could no longer satisfy the resale condition, so the certificate was contravened and purchase tax was leviable. By contrast, an unavoidable and negligible loss of castor oil occurring during the ordinary course of resale or export, such as sticking to containers or spilling on transfer, did not amount to non-compliance with form 16, and purchase tax was not leviable on that limited quantity. en-us Wed, 12 Dec 1984 00:00:00 +0530 Sat, 17 Aug 2013 13:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154323 Section 14 of the Bombay Sales Tax Act, 1959 treats purchase tax as leviable when goods bought under form 16 are not resold as certified or are otherwise used contrary to the certificate. Goods destroyed by fire before resale could no longer satisfy the resale condition, so the certificate was contravened and purchase tax was leviable. By contrast, an unavoidable and negligible loss of castor oil occurring during the ordinary course of resale or export, such as sticking to containers or spilling on transfer, did not amount to non-compliance with form 16, and purchase tax was not leviable on that limited quantity. Case-Laws VAT and Sales Tax Wed, 12 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154323