For sale, The words 'for sale' following upon the word 'goods' clearly indicate that the goods manu-factured or processed by the registered dealer must be goods for sale or in other words, they must be goods intended for sale and it is immaterial whether they are intended for sale by the registered dealer himself or by anyone else. This sub-clause of S. 8(3)(b) of the Central Sales Tax Act, 1956 would therefore clearly cover a case where a registered dealer manufactures or processes goods for a third party on a job contract and uses in the manufacture or processing of such goods, materials purchased by him against his Certificate of Registration and the declarations in Form C, so long as the manufactured or processed goods are intended for sale by such third party, Assessing Authority-cum-Excise and Taxation Officer v. East India Cotton Mfg. Co. Ltd., AIR 1981 SC 1610: (1981) 3 SCC 531: (1982) 1 SCR 55.
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