https://www.taxtmi.com/caselaws?id=243166 A fiscal concession under Section 13(1)(b) was treated as conditional, not absolute, and the second proviso was read with the Act's charging scheme to limit concessional raw materials to manufacture within Jharkhand and finished goods sold within Jharkhand or in inter-State trade and commerce originating there. Stock transfer of manufactured goods outside the State was outside the permitted scope and disentitled the dealer to the concession. Rule 13 and Form IX were treated as procedural aids only, so their amendment did not prevent levy of differential tax under Section 13(3) when the substantive conditions of the concession were not met. en-us Fri, 20 Dec 2013 00:00:00 +0530 Tue, 22 Sep 2015 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243166 A fiscal concession under Section 13(1)(b) was treated as conditional, not absolute, and the second proviso was read with the Act's charging scheme to limit concessional raw materials to manufacture within Jharkhand and finished goods sold within Jharkhand or in inter-State trade and commerce originating there. Stock transfer of manufactured goods outside the State was outside the permitted scope and disentitled the dealer to the concession. Rule 13 and Form IX were treated as procedural aids only, so their amendment did not prevent levy of differential tax under Section 13(3) when the substantive conditions of the concession were not met. Case-Laws VAT and Sales Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243166