https://www.taxtmi.com/caselaws?id=159289 Transfers of cement to separately registered sister units were treated as taxable sales because the units maintained distinct accounts, the movement was not shown to be a mere stock transfer, and the cement was issued onward for construction work. Use of cement purchased on form IV for construction or other self-consumption also violated the declared user condition in the fifth proviso to section 5(1), since concessional purchase was permitted only for specified manufacturing or power-related purposes. The taxable turnover for that contravention was the value of the materials purchased on form IV. Both issues were decided in favour of the Revenue. en-us Fri, 12 Jul 1996 00:00:00 +0530 Tue, 19 Nov 2013 17:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159289 Transfers of cement to separately registered sister units were treated as taxable sales because the units maintained distinct accounts, the movement was not shown to be a mere stock transfer, and the cement was issued onward for construction work. Use of cement purchased on form IV for construction or other self-consumption also violated the declared user condition in the fifth proviso to section 5(1), since concessional purchase was permitted only for specified manufacturing or power-related purposes. The taxable turnover for that contravention was the value of the materials purchased on form IV. Both issues were decided in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159289