https://www.taxtmi.com/caselaws?id=157937 Form 14 could be relied on only when goods were purchased for resale, and breach of that condition attracted purchase tax under section 14 of the Bombay Sales Tax Act, 1959. The purchase order and sale invoice showed a single indivisible contract for supply of complete buses at a fixed price per bus, so the assessee did not resell the bus bodies as such. The bus bodies were only components of the completed buses sold, meaning the purchased goods and the sold goods were not the same commodity for the declaration. The declaration was therefore violated and purchase tax was rightly levied in favour of the Revenue. en-us Tue, 21 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157937 Form 14 could be relied on only when goods were purchased for resale, and breach of that condition attracted purchase tax under section 14 of the Bombay Sales Tax Act, 1959. The purchase order and sale invoice showed a single indivisible contract for supply of complete buses at a fixed price per bus, so the assessee did not resell the bus bodies as such. The bus bodies were only components of the completed buses sold, meaning the purchased goods and the sold goods were not the same commodity for the declaration. The declaration was therefore violated and purchase tax was rightly levied in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 21 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157937