https://www.taxtmi.com/caselaws?id=103752 Conflicting interpretations of the phrase "either consumes such goods in the manufacture of other goods for sale or otherwise" in section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 were noted in the context of purchase tax on goods consumed in manufacture. One line of authority read the expression as covering consumption in the manufacture of goods for sale or consumption otherwise, while another treated it as distinguishing goods used in manufacture of goods for sale from goods used in manufacture of goods not meant for sale. Because the two co-ordinate Bench views were directly at odds and the controversy also persisted under other State enactments, the matter was held fit for consideration by a larger Bench and placed before the Chief Justice accordingly. en-us Tue, 06 Sep 1994 00:00:00 +0530 Sat, 07 Sep 2013 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103752 Conflicting interpretations of the phrase "either consumes such goods in the manufacture of other goods for sale or otherwise" in section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 were noted in the context of purchase tax on goods consumed in manufacture. One line of authority read the expression as covering consumption in the manufacture of goods for sale or consumption otherwise, while another treated it as distinguishing goods used in manufacture of goods for sale from goods used in manufacture of goods not meant for sale. Because the two co-ordinate Bench views were directly at odds and the controversy also persisted under other State enactments, the matter was held fit for consideration by a larger Bench and placed before the Chief Justice accordingly. Case-Laws VAT and Sales Tax Tue, 06 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103752