https://www.taxtmi.com/caselaws?id=155423 A purchasing dealer who bought scrap for resale and later converted it into rods and rounds before sale was not treated as having used the goods for any purpose other than resale. Applying the literal meaning of the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, the conversion did not defeat the resale deduction because the provision does not require resale in the identical form of purchase. The goods remained within the broad category of iron and steel, so the second proviso was not attracted and the additional demand could not stand. en-us Fri, 20 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 13:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155423 A purchasing dealer who bought scrap for resale and later converted it into rods and rounds before sale was not treated as having used the goods for any purpose other than resale. Applying the literal meaning of the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, the conversion did not defeat the resale deduction because the provision does not require resale in the identical form of purchase. The goods remained within the broad category of iron and steel, so the second proviso was not attracted and the additional demand could not stand. Case-Laws VAT and Sales Tax Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155423