https://www.taxtmi.com/caselaws?id=237283 The High Court upheld the Tribunal's decision that the appellants violated the third proviso to Section 4(2)(a) of the Delhi Sales Tax Act, 1975. The court found that primary manufacturing occurred outside Delhi, contrary to the statutory requirement that goods purchased for manufacturing in Delhi should not be transferred out of the city for manufacturing purposes. The court emphasized that finishing and polishing in Delhi did not constitute manufacturing within the Act's definition. Therefore, the court ruled against the petitioner, affirming the violation of statutory provisions and disposing of the reference without costs. en-us Wed, 11 Sep 2013 00:00:00 +0530 Mon, 23 Sep 2013 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237283 The High Court upheld the Tribunal's decision that the appellants violated the third proviso to Section 4(2)(a) of the Delhi Sales Tax Act, 1975. The court found that primary manufacturing occurred outside Delhi, contrary to the statutory requirement that goods purchased for manufacturing in Delhi should not be transferred out of the city for manufacturing purposes. The court emphasized that finishing and polishing in Delhi did not constitute manufacturing within the Act's definition. Therefore, the court ruled against the petitioner, affirming the violation of statutory provisions and disposing of the reference without costs. Case-Laws VAT and Sales Tax Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237283