https://www.taxtmi.com/caselaws?id=155849 Section 8(1) of the M.P. General Sales Tax Act, 1958 grants concessional tax on raw materials used in manufacturing goods for sale in Madhya Pradesh or in the course of inter-State trade, commerce, or export. The provision does not require every intermediate manufacturing stage to occur within Madhya Pradesh. The decisive condition is that the manufactured goods are intended for sale in the prescribed manner; an intermediate process carried out outside the State does not by itself defeat the concession. Where the final product was completed in Madhya Pradesh, the concession could not be denied on the ground that one manufacturing step occurred elsewhere. en-us Thu, 06 Oct 1988 00:00:00 +0530 Mon, 09 Sep 2013 15:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155849 Section 8(1) of the M.P. General Sales Tax Act, 1958 grants concessional tax on raw materials used in manufacturing goods for sale in Madhya Pradesh or in the course of inter-State trade, commerce, or export. The provision does not require every intermediate manufacturing stage to occur within Madhya Pradesh. The decisive condition is that the manufactured goods are intended for sale in the prescribed manner; an intermediate process carried out outside the State does not by itself defeat the concession. Where the final product was completed in Madhya Pradesh, the concession could not be denied on the ground that one manufacturing step occurred elsewhere. Case-Laws VAT and Sales Tax Thu, 06 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155849