https://www.taxtmi.com/caselaws?id=152941 Purchase tax under section 6 of the Karnataka Sales Tax Act, 1957 applied where sheep and goats were bought without sales tax liability and then slaughtered to produce mutton, hides and skins. The Court held that the activity was not manufacture, but the wide meaning of "consumed" covered using one commercial commodity to produce another. As the animals were converted into commercially different goods, the purchases were treated as consumed otherwise than by manufacture, attracting purchase tax. The levy remained sustainable on the correct interpretation of section 6 even though the Commissioner's reasoning based on "disposed of" was not accepted. en-us Thu, 22 Mar 1979 00:00:00 +0530 Sat, 13 Jul 2013 12:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152941 Purchase tax under section 6 of the Karnataka Sales Tax Act, 1957 applied where sheep and goats were bought without sales tax liability and then slaughtered to produce mutton, hides and skins. The Court held that the activity was not manufacture, but the wide meaning of "consumed" covered using one commercial commodity to produce another. As the animals were converted into commercially different goods, the purchases were treated as consumed otherwise than by manufacture, attracting purchase tax. The levy remained sustainable on the correct interpretation of section 6 even though the Commissioner's reasoning based on "disposed of" was not accepted. Case-Laws VAT and Sales Tax Thu, 22 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152941