https://www.taxtmi.com/caselaws?id=102017 Paddy and rice are treated as commercially distinct commodities because milling paddy into rice creates a new article for sale, so the process falls within "manufacture of other goods" under the purchase-tax provision. The term "consumes" is read in an economic sense and includes use of raw material at an intermediate stage of production, meaning paddy is consumed when converted into rice. A levy is not barred as double taxation merely because paddy and rice are taxed at different stages, since they are different goods. On that reasoning, purchase tax applies to the purchase turnover of paddy used in milling. en-us Tue, 24 Mar 1981 00:00:00 +0530 Mon, 30 Jun 2014 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102017 Paddy and rice are treated as commercially distinct commodities because milling paddy into rice creates a new article for sale, so the process falls within "manufacture of other goods" under the purchase-tax provision. The term "consumes" is read in an economic sense and includes use of raw material at an intermediate stage of production, meaning paddy is consumed when converted into rice. A levy is not barred as double taxation merely because paddy and rice are taxed at different stages, since they are different goods. On that reasoning, purchase tax applies to the purchase turnover of paddy used in milling. Case-Laws VAT and Sales Tax Tue, 24 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102017