https://www.taxtmi.com/caselaws?id=103544 Purchase tax provisions on goods used as raw materials or consumables in manufacture were upheld as valid exercises of State power under Entry 54 because the charge remained on the purchase price and not on consignment, use, manufacture, or disposal of finished goods. Gujarat section 15-B and rule 42-E were treated as a purchase tax scheme, with the subordinate refund mechanism not altering the charging provision. Uttar Pradesh section 3-AAAA and Andhra Pradesh section 6-A were likewise upheld, and exemption notifications did not defeat the levy. The earlier Goodyear approach was not accepted for these provisions, as a construction sustaining validity was preferred. en-us Thu, 22 Oct 1992 00:00:00 +0530 Sat, 19 Jul 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103544 Purchase tax provisions on goods used as raw materials or consumables in manufacture were upheld as valid exercises of State power under Entry 54 because the charge remained on the purchase price and not on consignment, use, manufacture, or disposal of finished goods. Gujarat section 15-B and rule 42-E were treated as a purchase tax scheme, with the subordinate refund mechanism not altering the charging provision. Uttar Pradesh section 3-AAAA and Andhra Pradesh section 6-A were likewise upheld, and exemption notifications did not defeat the levy. The earlier Goodyear approach was not accepted for these provisions, as a construction sustaining validity was preferred. Case-Laws VAT and Sales Tax Thu, 22 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103544