https://www.taxtmi.com/caselaws?id=163797 Concessional raw materials purchased on declaration in form IV attracted the fifth proviso to section 5(1) of the Orissa Sales Tax Act, 1947 where the finished goods were not sold within the State but transferred to branches outside the State; the declared manufacturing-for-sale condition was therefore not fulfilled, and differential tax on the concessional purchases was payable. Subsidy received to meet the deficit of running a canteen was not additional consideration for food sold, because it was not directly relatable to any specific sale; it did not form part of the sale price or taxable turnover. en-us Mon, 24 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163797 Concessional raw materials purchased on declaration in form IV attracted the fifth proviso to section 5(1) of the Orissa Sales Tax Act, 1947 where the finished goods were not sold within the State but transferred to branches outside the State; the declared manufacturing-for-sale condition was therefore not fulfilled, and differential tax on the concessional purchases was payable. Subsidy received to meet the deficit of running a canteen was not additional consideration for food sold, because it was not directly relatable to any specific sale; it did not form part of the sale price or taxable turnover. Case-Laws VAT and Sales Tax Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163797