The view taken in the orders impugned in the appeals and accepted by the High Court of Delhi in Fitwell Engineers ' case was that for the purpose of section 5 (2) (a) (ii) and the Second Proviso, resale of the goods purchased was confined to resale inside Delhi and so also, use of the goods purchased as raw materials in the manufacture of goods and sale, of manufactured goods were required to be inside Delhi, and, therefore, if the assessees resold the :.goods outside Delhi or used them as, raw materials in manufacture outside Delhi, or even if the manufacture was inside Delhi, sold the goods manufactured, outside Delhi, there was utilisation of the goods by the assessees for a purpose other than that for which they were purchased and hence the, Second Proviso to section 5 (2) (a) (ii) was attracted and the price of the goods purchased was liable to be included in the taxable turnover of the assessees.