https://www.taxtmi.com/caselaws?id=156383 The Delhi High Court considered whether the third proviso to section 4(2)(a)(v) of the Delhi Sales Tax Act, 1975 validly includes the price of goods bought on statutory declarations when the declared manufacturing and resale use is not followed. It held that the provision does not impose an impermissible purchase tax; instead, it deems the price part of the purchaser's taxable turnover to prevent misuse of concession forms and recover tax from the dealer who breached the declared purpose. The Court also held that the levy is not invalid for lack of legislative competence and does not, by itself, violate article 301 merely because the manufactured goods were later sent outside Delhi on consignment. en-us Mon, 17 Dec 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156383 The Delhi High Court considered whether the third proviso to section 4(2)(a)(v) of the Delhi Sales Tax Act, 1975 validly includes the price of goods bought on statutory declarations when the declared manufacturing and resale use is not followed. It held that the provision does not impose an impermissible purchase tax; instead, it deems the price part of the purchaser's taxable turnover to prevent misuse of concession forms and recover tax from the dealer who breached the declared purpose. The Court also held that the levy is not invalid for lack of legislative competence and does not, by itself, violate article 301 merely because the manufactured goods were later sent outside Delhi on consignment. Case-Laws VAT and Sales Tax Mon, 17 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156383