https://www.taxtmi.com/caselaws?id=157993 Sales to a registered dealer of timber intended for use in manufacturing goods within Himachal Pradesh for sale within the State fell outside taxable turnover under section 6(3) of the Himachal Pradesh General Sales Tax Act, 1968. Although section 4 was the charging provision, its operation was controlled by section 6, and the statutory scheme treated the manufactured goods, not the raw material, as the proper point of tax where the prescribed conditions were met. The court noted that the timber was used wholly in the manufacturing process and that the finished goods were sold within the State, so the raw material was not exigible to sales tax. The agreement clause relied on was not inconsistent with the Act. en-us Wed, 28 Nov 1990 00:00:00 +0530 Mon, 14 Oct 2013 17:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157993 Sales to a registered dealer of timber intended for use in manufacturing goods within Himachal Pradesh for sale within the State fell outside taxable turnover under section 6(3) of the Himachal Pradesh General Sales Tax Act, 1968. Although section 4 was the charging provision, its operation was controlled by section 6, and the statutory scheme treated the manufactured goods, not the raw material, as the proper point of tax where the prescribed conditions were met. The court noted that the timber was used wholly in the manufacturing process and that the finished goods were sold within the State, so the raw material was not exigible to sales tax. The agreement clause relied on was not inconsistent with the Act. Case-Laws VAT and Sales Tax Wed, 28 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157993