https://www.taxtmi.com/caselaws?id=152661 Purchase turnover is taxable under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 only when the purchased goods are consumed in the manufacture of other goods for sale or otherwise; mere use or utilisation in manufacture is insufficient. Because the folded clips were only used, and not consumed, in making office files, the statutory condition was not met and no tax liability arose on the purchase turnover. en-us Tue, 11 Dec 1979 00:00:00 +0530 Mon, 08 Jul 2013 16:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152661 Purchase turnover is taxable under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 only when the purchased goods are consumed in the manufacture of other goods for sale or otherwise; mere use or utilisation in manufacture is insufficient. Because the folded clips were only used, and not consumed, in making office files, the statutory condition was not met and no tax liability arose on the purchase turnover. Case-Laws VAT and Sales Tax Tue, 11 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152661