https://www.taxtmi.com/caselaws?id=155429 Under the Orissa Sales Tax Act, scrap iron purchased free of tax for resale did not lose the benefit of the declaration when it was converted into M.S. rounds, bars and flats, because the notified iron and steel entry expressly covered both raw and processed forms, including rolled products and related cuttings. The declaration did not require resale in the identical physical form, and the processing therefore did not amount to use for another purpose or a diversion outside the declared commodity. The authorities wrongly invoked the second proviso to section 5(2)(A)(a)(ii), and the additional sales tax demands were unsustainable. en-us Fri, 24 Jul 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155429 Under the Orissa Sales Tax Act, scrap iron purchased free of tax for resale did not lose the benefit of the declaration when it was converted into M.S. rounds, bars and flats, because the notified iron and steel entry expressly covered both raw and processed forms, including rolled products and related cuttings. The declaration did not require resale in the identical physical form, and the processing therefore did not amount to use for another purpose or a diversion outside the declared commodity. The authorities wrongly invoked the second proviso to section 5(2)(A)(a)(ii), and the additional sales tax demands were unsustainable. Case-Laws VAT and Sales Tax Fri, 24 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155429