https://www.taxtmi.com/caselaws?id=154731 Temporary dispatch of goods outside Rajasthan for an incidental and unavoidable stage of manufacture, followed by their return for completion and ultimate use within the State, does not defeat a notification condition requiring use within the State. The reasoning treats the out-of-State movement as part of an intermediate manufacturing process rather than a diversion of the goods from the exempt purpose. On that basis, the exemption remained available and the departmental challenge failed. en-us Tue, 07 Jul 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154731 Temporary dispatch of goods outside Rajasthan for an incidental and unavoidable stage of manufacture, followed by their return for completion and ultimate use within the State, does not defeat a notification condition requiring use within the State. The reasoning treats the out-of-State movement as part of an intermediate manufacturing process rather than a diversion of the goods from the exempt purpose. On that basis, the exemption remained available and the departmental challenge failed. Case-Laws VAT and Sales Tax Tue, 07 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154731