https://www.taxtmi.com/caselaws?id=104195 A purchaser who bought dry bones and converted them into bone-meal for sale was held not liable to purchase tax under section 5A(1) of the Kerala General Sales Tax Act, 1963. The Court treated the issue as controlled by an earlier decision that had reached the same construction and noted that special leave petitions against that view had been dismissed. Following that settled position, it declined to depart from the earlier interpretation and affirmed that no purchase tax arose on these facts. en-us Thu, 20 Mar 1997 00:00:00 +0530 Wed, 04 Sep 2013 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104195 A purchaser who bought dry bones and converted them into bone-meal for sale was held not liable to purchase tax under section 5A(1) of the Kerala General Sales Tax Act, 1963. The Court treated the issue as controlled by an earlier decision that had reached the same construction and noted that special leave petitions against that view had been dismissed. Following that settled position, it declined to depart from the earlier interpretation and affirmed that no purchase tax arose on these facts. Case-Laws VAT and Sales Tax Thu, 20 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104195