https://www.taxtmi.com/caselaws?id=152566 Fireclay purchased against form 19 and used to manufacture goods sold under a conditional exemption was treated as having been used contrary to the declaration that the inputs would produce taxable goods. Section 2(33) was read broadly to exclude not only goods exempt under section 5, but also goods on which no tax was payable under section 49 or a notification issued under it. On that plain reading, section 16 operated to levy purchase tax where the manufactured goods were not taxable at the point of sale, and the attempt to narrow the definition of taxable goods was rejected. en-us Mon, 27 Nov 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152566 Fireclay purchased against form 19 and used to manufacture goods sold under a conditional exemption was treated as having been used contrary to the declaration that the inputs would produce taxable goods. Section 2(33) was read broadly to exclude not only goods exempt under section 5, but also goods on which no tax was payable under section 49 or a notification issued under it. On that plain reading, section 16 operated to levy purchase tax where the manufactured goods were not taxable at the point of sale, and the attempt to narrow the definition of taxable goods was rejected. Case-Laws VAT and Sales Tax Mon, 27 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152566