https://www.taxtmi.com/caselaws?id=421059 Sales of paper to registered manufacturing dealers against Form IA declarations under the Orissa Sales Tax Act were not treated as a contravention of Section 5(2)(A)(a)(ii). The Court read Section 4(1) as the charging provision and Section 5(2)(A)(a)(ii) as governing deductions for sales to registered dealers for resale subject to tax, holding that Sections 6 and 7 do not create a fresh tax liability on the selling dealer merely because the buyer later uses the goods differently. Misuse or altered use by the purchasing dealer does not, by itself, defeat the seller's statutory deduction. The issue was answered in the negative. en-us Mon, 11 Apr 2022 00:00:00 +0530 Thu, 25 May 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421059 Sales of paper to registered manufacturing dealers against Form IA declarations under the Orissa Sales Tax Act were not treated as a contravention of Section 5(2)(A)(a)(ii). The Court read Section 4(1) as the charging provision and Section 5(2)(A)(a)(ii) as governing deductions for sales to registered dealers for resale subject to tax, holding that Sections 6 and 7 do not create a fresh tax liability on the selling dealer merely because the buyer later uses the goods differently. Misuse or altered use by the purchasing dealer does not, by itself, defeat the seller's statutory deduction. The issue was answered in the negative. Case-Laws VAT and Sales Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421059