https://www.taxtmi.com/caselaws?id=162155 Concessional purchase tax and entry tax were available only where raw material was used to manufacture goods for sale and the conditions in rule 20-B(iii) were fully met. The phrase "for sale" and the requirement that the manufactured goods "shall be sold by the registered dealer" were treated as clear limits on the concession, so mere job-work manufacture followed by return of the goods to the customer was insufficient. As the assessee did not sell the goods as a registered dealer and did not satisfy the attached conditions, the concession was denied. The Supreme Court authority cited by the assessee was distinguished because it construed different statutory language. en-us Wed, 12 May 2004 00:00:00 +0530 Wed, 19 Feb 2014 18:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162155 Concessional purchase tax and entry tax were available only where raw material was used to manufacture goods for sale and the conditions in rule 20-B(iii) were fully met. The phrase "for sale" and the requirement that the manufactured goods "shall be sold by the registered dealer" were treated as clear limits on the concession, so mere job-work manufacture followed by return of the goods to the customer was insufficient. As the assessee did not sell the goods as a registered dealer and did not satisfy the attached conditions, the concession was denied. The Supreme Court authority cited by the assessee was distinguished because it construed different statutory language. Case-Laws VAT and Sales Tax Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162155