https://www.taxtmi.com/caselaws?id=163895 Goods sold to an industrial unit qualified for concessional sales tax where they were used in manufacture or processing within the State. The expression "use in manufacture" was held not to be confined to consumption as industrial raw material alone; a restrictive reading would render the notification redundant alongside the concession already available under the Act. Rubber gloves used by workers in a refinery were treated as essential to the manufacturing activity, and the purchaser's declaration supported the concession, subject to action against the purchaser for non-use or misdeclaration. The assessee was entitled to the concessional rate on the declared turnover. en-us Fri, 04 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2014 11:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163895 Goods sold to an industrial unit qualified for concessional sales tax where they were used in manufacture or processing within the State. The expression "use in manufacture" was held not to be confined to consumption as industrial raw material alone; a restrictive reading would render the notification redundant alongside the concession already available under the Act. Rubber gloves used by workers in a refinery were treated as essential to the manufacturing activity, and the purchaser's declaration supported the concession, subject to action against the purchaser for non-use or misdeclaration. The assessee was entitled to the concessional rate on the declared turnover. Case-Laws VAT and Sales Tax Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163895