https://www.taxtmi.com/caselaws?id=155970 Tax-free scrap purchased for resale and later used in the manufacture of mild steel rounds did not, on the Court's reasoning, automatically amount to use for a purpose other than resale. The Court applied its earlier precedent and held that mere utilisation of the purchased scrap in manufacture, without a finding that the goods were diverted to a distinct non-resale purpose, was insufficient to attract the second proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act. The proviso was therefore held inapplicable, and the issue was resolved in favour of the assessee. en-us Tue, 25 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155970 Tax-free scrap purchased for resale and later used in the manufacture of mild steel rounds did not, on the Court's reasoning, automatically amount to use for a purpose other than resale. The Court applied its earlier precedent and held that mere utilisation of the purchased scrap in manufacture, without a finding that the goods were diverted to a distinct non-resale purpose, was insufficient to attract the second proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act. The proviso was therefore held inapplicable, and the issue was resolved in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155970