https://www.taxtmi.com/caselaws?id=104708 Section 6-A(ii)(a) of the Andhra Pradesh General Sales Tax Act attracts purchase tax when goods bought from an unregistered dealer are consumed in construction activity, not only when used in manufacturing goods for sale. The phrase "or otherwise" was held to widen the charging provision beyond manufacture for sale, so goods that cease to exist in their original form in building construction fall within its scope. The narrower construction in Pio Food Packers was rejected to that extent, while the earlier view in Ganesh Prasad Dixit was accepted on this point. en-us Tue, 21 Sep 1999 00:00:00 +0530 Fri, 01 May 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104708 Section 6-A(ii)(a) of the Andhra Pradesh General Sales Tax Act attracts purchase tax when goods bought from an unregistered dealer are consumed in construction activity, not only when used in manufacturing goods for sale. The phrase "or otherwise" was held to widen the charging provision beyond manufacture for sale, so goods that cease to exist in their original form in building construction fall within its scope. The narrower construction in Pio Food Packers was rejected to that extent, while the earlier view in Ganesh Prasad Dixit was accepted on this point. Case-Laws VAT and Sales Tax Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104708