https://www.taxtmi.com/caselaws?id=343189 Sales of leather goods qualified for resale deduction under the Bombay Sales Tax Act where the statutory scheme, read with Entry A-39(a) and the relevant certification requirement, showed that exemption attached only when goods were sold by certified dealers; goods remained taxable in the hands of uncertified dealers. The doctrine of estoppel could not be used to alter or expand the amended conditions for exemption, because entitlement depended solely on the statute and the prescribed certification regime. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 22 Mar 2018 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343189 Sales of leather goods qualified for resale deduction under the Bombay Sales Tax Act where the statutory scheme, read with Entry A-39(a) and the relevant certification requirement, showed that exemption attached only when goods were sold by certified dealers; goods remained taxable in the hands of uncertified dealers. The doctrine of estoppel could not be used to alter or expand the amended conditions for exemption, because entitlement depended solely on the statute and the prescribed certification regime. Case-Laws VAT and Sales Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343189