https://www.taxtmi.com/caselaws?id=155516 Conversion of pulses purchased on declaration into dal and sale of the dal did not violate the declaration conditions under the Orissa Sales Tax Act, 1947. The Orissa HC treated the issue as covered by an earlier decision on the same factual and legal question and held that such processing did not amount to a breach attracting the proviso to section 5(2)(A)(a)(ii). The proviso was therefore not triggered, and the legal position was resolved in favour of the dealer and against the Revenue. en-us Thu, 17 Sep 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155516 Conversion of pulses purchased on declaration into dal and sale of the dal did not violate the declaration conditions under the Orissa Sales Tax Act, 1947. The Orissa HC treated the issue as covered by an earlier decision on the same factual and legal question and held that such processing did not amount to a breach attracting the proviso to section 5(2)(A)(a)(ii). The proviso was therefore not triggered, and the legal position was resolved in favour of the dealer and against the Revenue. Case-Laws VAT and Sales Tax Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155516