https://www.taxtmi.com/caselaws?id=151271 Copper wire used in manufacturing electrical transformers is not a component part of the finished goods for concessional tax treatment under section 5(3) of the Kerala General Sales Tax Act, 1963. The provision applies only where the sold goods are included in the First Schedule and are sold for use as a distinguishable and identifiable component of other scheduled goods to be manufactured in the State for sale. The reasoning draws a distinction between a true component part, which leaves the finished product incomplete without it, and a mere raw material or manufacturing constituent. Copper wire remains a material used in production and does not acquire the commercial identity of a transformer component. en-us Tue, 02 Aug 1977 00:00:00 +0530 Mon, 03 Jun 2013 14:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151271 Copper wire used in manufacturing electrical transformers is not a component part of the finished goods for concessional tax treatment under section 5(3) of the Kerala General Sales Tax Act, 1963. The provision applies only where the sold goods are included in the First Schedule and are sold for use as a distinguishable and identifiable component of other scheduled goods to be manufactured in the State for sale. The reasoning draws a distinction between a true component part, which leaves the finished product incomplete without it, and a mere raw material or manufacturing constituent. Copper wire remains a material used in production and does not acquire the commercial identity of a transformer component. Case-Laws VAT and Sales Tax Tue, 02 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151271