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    <title>1991 (3) TMI 372 - GUJARAT HIGH COURT</title>
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    <description>Section 8(3)(b) of the Central Sales Tax Act, 1956 allows goods purchased against Form C declarations to be used in the manufacture or processing of goods for sale, and that language is wide enough to cover job work for third parties when the processed goods are intended for sale. Applying that interpretation, use of hexine oil in processing customers&#039; goods did not amount to misuse of the declarations. No breach of the Form C declarations was established.</description>
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      <description>Section 8(3)(b) of the Central Sales Tax Act, 1956 allows goods purchased against Form C declarations to be used in the manufacture or processing of goods for sale, and that language is wide enough to cover job work for third parties when the processed goods are intended for sale. Applying that interpretation, use of hexine oil in processing customers&#039; goods did not amount to misuse of the declarations. No breach of the Form C declarations was established.</description>
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      <pubDate>Tue, 26 Mar 1991 00:00:00 +0530</pubDate>
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