https://www.taxtmi.com/caselaws?id=102803 Section 5A of the Kerala General Sales Tax Act applies only when goods are consumed in the manufacture of other goods, and mere use of materials in construction or road repair does not amount to such manufacture. The phrase "consumed otherwise" was read as part of that manufacturing context, not as a separate and broader category covering ordinary use of sand, bricks or similar materials. On that construction, purchase tax could not be levied on a contractor's use of such materials in road work, so the Revenue's challenge failed. en-us Fri, 08 Apr 1988 00:00:00 +0530 Tue, 10 Sep 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102803 Section 5A of the Kerala General Sales Tax Act applies only when goods are consumed in the manufacture of other goods, and mere use of materials in construction or road repair does not amount to such manufacture. The phrase "consumed otherwise" was read as part of that manufacturing context, not as a separate and broader category covering ordinary use of sand, bricks or similar materials. On that construction, purchase tax could not be levied on a contractor's use of such materials in road work, so the Revenue's challenge failed. Case-Laws VAT and Sales Tax Fri, 08 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102803