https://www.taxtmi.com/caselaws?id=154800 The second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi, was interpreted as not restricting resale only to the Territory of Delhi by words not enacted in the provision. On that settled interpretation, an addition to the taxable quantum based on treating goods transferred to a Ghaziabad factory as taxable at a higher dealer-specific rate could not be sustained. The addition was quashed, and the matter was remanded only for the Sales Tax Officer to determine whether the goods were sold at all. en-us Wed, 02 Jan 1985 00:00:00 +0530 Tue, 27 Aug 2013 14:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154800 The second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as extended to Delhi, was interpreted as not restricting resale only to the Territory of Delhi by words not enacted in the provision. On that settled interpretation, an addition to the taxable quantum based on treating goods transferred to a Ghaziabad factory as taxable at a higher dealer-specific rate could not be sustained. The addition was quashed, and the matter was remanded only for the Sales Tax Officer to determine whether the goods were sold at all. Case-Laws VAT and Sales Tax Wed, 02 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154800