https://www.taxtmi.com/caselaws?id=158609 Section 10 of the Haryana General Sales Tax Act, 1973 fastens liability only on unsold goods actually purchased by a registered dealer after registration, and the expression "goods purchased by him" does not extend to manufactured products derived from those goods. Bricks manufactured from purchased coal therefore fell outside the provision, so tax on the value of the unsold bricks could not be sustained. The reference was answered in favour of the assessee, with the levy held unjustified because the statutory language could not be enlarged to cover manufactured goods merely because they were produced from purchased inputs. en-us Fri, 14 Feb 1997 00:00:00 +0530 Fri, 01 Nov 2013 15:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158609 Section 10 of the Haryana General Sales Tax Act, 1973 fastens liability only on unsold goods actually purchased by a registered dealer after registration, and the expression "goods purchased by him" does not extend to manufactured products derived from those goods. Bricks manufactured from purchased coal therefore fell outside the provision, so tax on the value of the unsold bricks could not be sustained. The reference was answered in favour of the assessee, with the levy held unjustified because the statutory language could not be enlarged to cover manufactured goods merely because they were produced from purchased inputs. Case-Laws VAT and Sales Tax Fri, 14 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158609