Jharkhand VAT : Inter-State stock transfer was not eligible for benefit of concessional rate of tax

CST & VAT: Jharkhand VAT - To avail benefit of concessional rate of tax under section 13(1)(b) of Bihar Finance Act [as adopted by State of Jharkhand], goods manufactured using goods purchased at concessional rate of tax had to be sold within State of Jharkhand or in course of inter-State trade and commerce