Expression ‘for use’ means intended for use: HC

Ratnagiri Impex Pvt. Ltd. Vs Commissioner of Customs (Karnataka High Court) The Supreme Court in Dalmia Dadri Cement Ltd. supra while considering the expression ‘for use’ in Section 5(2)(a)(v) of the Punjab General Sales Tax Act held that the aforesaid expression means intended for use. It was further held that inability to prove the actual use or the fact that use was some purpose in addition to that stated in the certificate of the use is irrelevant. It was further held that if the intention of the legislature was to limit the exemption only to such goods sold as were actually us...