https://www.taxtmi.com/caselaws?id=156492 Purchase tax under section 4(6)(i) of the Bengal Finance (Sales Tax) Act, 1941 was treated as attracted where the dealer satisfied the statutory liability and registration conditions, even if the sales tax demand was nil, and the provision was read as requiring manufacture in West Bengal for sale, not an additional sale-in-West-Bengal condition. Conversion of raw goat skin into semi-finished goods was held to amount to manufacture, so the levy was sustained. The ex parte best judgment assessment in RN-2 of 1989 was upheld because service was proved and the estimate had a reasonable nexus with available material. RN-20 of 1989 and RN-105 of 1989 were remitted because substituted service did not comply with the required statutory safeguards. en-us Wed, 28 Jun 1989 00:00:00 +0530 Fri, 20 Sep 2013 16:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156492 Purchase tax under section 4(6)(i) of the Bengal Finance (Sales Tax) Act, 1941 was treated as attracted where the dealer satisfied the statutory liability and registration conditions, even if the sales tax demand was nil, and the provision was read as requiring manufacture in West Bengal for sale, not an additional sale-in-West-Bengal condition. Conversion of raw goat skin into semi-finished goods was held to amount to manufacture, so the levy was sustained. The ex parte best judgment assessment in RN-2 of 1989 was upheld because service was proved and the estimate had a reasonable nexus with available material. RN-20 of 1989 and RN-105 of 1989 were remitted because substituted service did not comply with the required statutory safeguards. Case-Laws VAT and Sales Tax Wed, 28 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156492