https://www.taxtmi.com/caselaws?id=128756 Purchase tax may apply where old gold ornaments are acquired for conversion into bullion if the statutory definition of "purchase" extends to goods bought for manufacture of goods for sale. The Court treated conversion of one form of goods into another marketable form as potentially amounting to manufacture and found no patent illegality in the assessment order on the materials shown. It also noted that the existence of an alternative statutory remedy does not automatically bar writ jurisdiction, though it remains a relevant factor in discretion. The assessment was therefore left undisturbed and the challenge failed. en-us Wed, 02 May 1962 00:00:00 +0530 Thu, 11 Apr 2013 10:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128756 Purchase tax may apply where old gold ornaments are acquired for conversion into bullion if the statutory definition of "purchase" extends to goods bought for manufacture of goods for sale. The Court treated conversion of one form of goods into another marketable form as potentially amounting to manufacture and found no patent illegality in the assessment order on the materials shown. It also noted that the existence of an alternative statutory remedy does not automatically bar writ jurisdiction, though it remains a relevant factor in discretion. The assessment was therefore left undisturbed and the challenge failed. Case-Laws VAT and Sales Tax Wed, 02 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128756