https://www.taxtmi.com/caselaws?id=152122 Slaughtering goats and sheep and selling the meat does not amount to consumption of purchased goods in the manufacture of other goods for purchase tax under section 5A of the Kerala General Sales Tax Act. The process was only slaughtering and cutting the live animal into meat for sale, which did not change the essential commercial identity of the goods; it merely made them marketable. By analogy with dressing poultry or cutting logs, the original goods remained the same and no manufacture of a different product occurred, so purchase tax was not attracted on that turnover. en-us Tue, 13 Jun 1978 00:00:00 +0530 Tue, 25 Jun 2013 11:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152122 Slaughtering goats and sheep and selling the meat does not amount to consumption of purchased goods in the manufacture of other goods for purchase tax under section 5A of the Kerala General Sales Tax Act. The process was only slaughtering and cutting the live animal into meat for sale, which did not change the essential commercial identity of the goods; it merely made them marketable. By analogy with dressing poultry or cutting logs, the original goods remained the same and no manufacture of a different product occurred, so purchase tax was not attracted on that turnover. Case-Laws VAT and Sales Tax Tue, 13 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152122