https://www.taxtmi.com/caselaws?id=156670 Goods purchased by a registered club on the strength of its registration certificate were treated as misutilised when the club was held not to make sales to its members. The second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 applied where goods were bought as intended for resale or for use as raw material but were used for another purpose. On that footing, the purchases were includible in the purchasing dealer's taxable turnover, and tax on those purchases was recoverable by the Revenue. The referred question was answered in the affirmative and against the assessee. en-us Thu, 13 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 15:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156670 Goods purchased by a registered club on the strength of its registration certificate were treated as misutilised when the club was held not to make sales to its members. The second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 applied where goods were bought as intended for resale or for use as raw material but were used for another purpose. On that footing, the purchases were includible in the purchasing dealer's taxable turnover, and tax on those purchases was recoverable by the Revenue. The referred question was answered in the affirmative and against the assessee. Case-Laws VAT and Sales Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156670