https://www.taxtmi.com/caselaws?id=128215 Rolling iron or steel scrap into rolled steel sections is treated as manufacture because the process produces a distinct commercial commodity from the raw material. Goods purchased for that purpose are therefore acquired for use in manufacturing goods for sale, attracting purchase tax under the Punjab General Sales Tax Act, 1948. The restriction on declared goods under section 15(a) of the Central Sales Tax Act is not breached because sales tax and purchase tax operate in mutually exclusive situations, and are not levied cumulatively on the same transaction or at more than one stage on the same goods in the same condition. The tax challenge is rejected. en-us Thu, 30 Mar 1961 00:00:00 +0530 Sat, 30 Mar 2013 10:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128215 Rolling iron or steel scrap into rolled steel sections is treated as manufacture because the process produces a distinct commercial commodity from the raw material. Goods purchased for that purpose are therefore acquired for use in manufacturing goods for sale, attracting purchase tax under the Punjab General Sales Tax Act, 1948. The restriction on declared goods under section 15(a) of the Central Sales Tax Act is not breached because sales tax and purchase tax operate in mutually exclusive situations, and are not levied cumulatively on the same transaction or at more than one stage on the same goods in the same condition. The tax challenge is rejected. Case-Laws VAT and Sales Tax Thu, 30 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128215