https://www.taxtmi.com/caselaws?id=156065 Service pool charges recovered from distributors were treated as part of the sale price under the Bombay Sales Tax Act, following the Court's earlier ruling, and the assessee succeeded on that question. For certified raw materials used to manufacture motor vehicles later retained for the assessee's own business, liability under the certificate-based scheme arose because the decisive test was the actual use of the manufactured goods, not the purchaser's initial intention. As the vehicles were not manufactured for sale but for the assessee's own use, the use was contrary to the certificate and the Revenue succeeded on that issue. en-us Tue, 09 Jan 1990 00:00:00 +0530 Thu, 12 Sep 2013 17:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156065 Service pool charges recovered from distributors were treated as part of the sale price under the Bombay Sales Tax Act, following the Court's earlier ruling, and the assessee succeeded on that question. For certified raw materials used to manufacture motor vehicles later retained for the assessee's own business, liability under the certificate-based scheme arose because the decisive test was the actual use of the manufactured goods, not the purchaser's initial intention. As the vehicles were not manufactured for sale but for the assessee's own use, the use was contrary to the certificate and the Revenue succeeded on that issue. Case-Laws VAT and Sales Tax Tue, 09 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156065