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1971 (9) TMI 158 - SC - VAT and Sales TaxWhether the assessee- company is entitled to the exemption under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, read with rule 27A of the Bengal Sales Tax Rules, 1941 asked for by it? Held that:- Appeal dismissed. In the present case the assessee-company has sold the goods in question to certain manufacturers who were manufacturing iron and steel materials. It is also clear from question No. (i) that those gloves were to be used by workmen who were engaged in hot jobs or in handling corrosive substances in the course of manufacture. That being so, it cannot be denied that those gloves had to be used in the course of manufacture.
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