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2020 (3) TMI 10 - PUNJAB & HARYANA HIGH COURTDisallowance of deductions under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948 - deduction denied on the ground that the goods purchased from the petitioner were not mentioned in the registration certificate of the purchasing dealer - HELD THAT:- From the provisions of Section 5(2)(a), it is evident that deduction is allowed of sales made to the registered dealer, of goods for resale or goods mentioned in registration certificate for use in manufacture of goods for sale. From the Clause 4 of form ST-IV, it is clear that only the goods which can be purchased for use in manufacture are mentioned, there is no list of goods intended to be re-sold - The deduction cannot be disallowed for non-specification of goods in the registration certificate where the dealer is registered for re-sale or is involved in trading also. The position would be different if the dealer is not registered for trading, in that case even non-scoring of purpose of purchase would be of no relevance as in such eventuality, only the goods specified in the certificate of registration can be purchased for use in manufacture. Application disposed off.
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