https://www.taxtmi.com/caselaws?id=156432 Section 5CC of the Rajasthan Sales Tax Act, 1954 allowed concessional treatment for raw material purchased for manufacture of goods for sale, and it did not require every stage of production to be carried out by the same assessee. The Court held that outsourcing one manufacturing component on job work did not defeat the benefit where the assessee performed the substantial processes and the statute contained no express condition that the entire activity be completed in-house. The department's objection was therefore rejected, and the statutory benefit remained available. en-us Mon, 12 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156432 Section 5CC of the Rajasthan Sales Tax Act, 1954 allowed concessional treatment for raw material purchased for manufacture of goods for sale, and it did not require every stage of production to be carried out by the same assessee. The Court held that outsourcing one manufacturing component on job work did not defeat the benefit where the assessee performed the substantial processes and the statute contained no express condition that the entire activity be completed in-house. The department's objection was therefore rejected, and the statutory benefit remained available. Case-Laws VAT and Sales Tax Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156432