Court Denies Concessional Tax Rate for Goods Transferred Outside Jharkhand u/s 13(3); Differential Tax Imposed.

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....Denial of benefit of concessional rate of tax on purchase - geographical restriction - transfer of the manufactured goods by the Petitioner to the other depots situated outside the State of Jharkhand is “used for any other purpose“ within the meaning of Section 13(3) for imposing the differential rate of tax - HC....