https://www.taxtmi.com/caselaws?id=237283 The Delhi High Court considered whether sending standard gold/bullion outside Delhi for conversion into ornaments contravened the third proviso to Section 4(2)(a) of the Delhi Sales Tax Act, 1975. It accepted that manufacturing for the statutory declaration had to occur in Delhi and held that the substantial transformation of gold into ornaments took place outside Delhi, while finishing and polishing in Delhi did not amount to manufacturing. The court therefore upheld the finding of contravention of Section 4(2)(a)(v) and rejected the argument that part-manufacturing outside Delhi was permissible. 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 Delhi High Court considered whether sending standard gold/bullion outside Delhi for conversion into ornaments contravened the third proviso to Section 4(2)(a) of the Delhi Sales Tax Act, 1975. It accepted that manufacturing for the statutory declaration had to occur in Delhi and held that the substantial transformation of gold into ornaments took place outside Delhi, while finishing and polishing in Delhi did not amount to manufacturing. The court therefore upheld the finding of contravention of Section 4(2)(a)(v) and rejected the argument that part-manufacturing outside Delhi was permissible. Case-Laws VAT and Sales Tax Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237283