https://www.taxtmi.com/caselaws?id=163614 A concessional sales tax notification limited to goods purchased for a department's "official use" was held not to cover lottery tickets acquired for conducting a revenue-generating lottery activity. The Court reasoned that the decisive test was the actual purpose of the goods, not merely the departmental declaration stating official use. Because the tickets were printed for a commercial venture and not for ordinary office requirements, the expression "used by them" and the declaration "for official use" could not be extended to the purchase. The assessee was therefore not entitled to the reduced rate of tax, and assessment at the regular rate was upheld. en-us Wed, 31 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163614 A concessional sales tax notification limited to goods purchased for a department's "official use" was held not to cover lottery tickets acquired for conducting a revenue-generating lottery activity. The Court reasoned that the decisive test was the actual purpose of the goods, not merely the departmental declaration stating official use. Because the tickets were printed for a commercial venture and not for ordinary office requirements, the expression "used by them" and the declaration "for official use" could not be extended to the purchase. The assessee was therefore not entitled to the reduced rate of tax, and assessment at the regular rate was upheld. Case-Laws VAT and Sales Tax Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163614