https://www.taxtmi.com/caselaws?id=154629 Raw materials purchased against a registration certificate for declared manufacturing use cannot be subjected to tax under the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 merely because manufacture took place outside Delhi and the finished goods were also sold outside Delhi. The governing principle, drawn from Polestar Electronic, is that goods acquired pursuant to the certificate and used for the declared purpose remain within that purpose; territorial location of manufacture or sale does not by itself create tax liability under the proviso. The assessment based on such levy was therefore unsustainable. en-us Wed, 21 Jan 1987 00:00:00 +0530 Sat, 24 Aug 2013 13:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154629 Raw materials purchased against a registration certificate for declared manufacturing use cannot be subjected to tax under the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 merely because manufacture took place outside Delhi and the finished goods were also sold outside Delhi. The governing principle, drawn from Polestar Electronic, is that goods acquired pursuant to the certificate and used for the declared purpose remain within that purpose; territorial location of manufacture or sale does not by itself create tax liability under the proviso. The assessment based on such levy was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154629