https://www.taxtmi.com/caselaws?id=153052 Purchase tax liability under section 7-A of the Tamil Nadu General Sales Tax Act arises where goods bought without tax are consumed in manufacturing other goods for sale or otherwise. Scrap metal that is melted and converted into ingots loses its identity and becomes a commercially distinct product, so the process is manufacturing rather than mere cleaning or removal of impurities. On that basis, the scrap was treated as consumed in the manufacture of other goods, and the turnover was correctly brought to tax. The Kerala decision relied on by the assessee was distinguished on its facts. en-us Thu, 03 Jan 1980 00:00:00 +0530 Tue, 16 Jul 2013 17:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153052 Purchase tax liability under section 7-A of the Tamil Nadu General Sales Tax Act arises where goods bought without tax are consumed in manufacturing other goods for sale or otherwise. Scrap metal that is melted and converted into ingots loses its identity and becomes a commercially distinct product, so the process is manufacturing rather than mere cleaning or removal of impurities. On that basis, the scrap was treated as consumed in the manufacture of other goods, and the turnover was correctly brought to tax. The Kerala decision relied on by the assessee was distinguished on its facts. Case-Laws VAT and Sales Tax Thu, 03 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153052