https://www.taxtmi.com/caselaws?id=153069 Old silver jewellery and silverware purchased for melting and conversion into new articles were treated as goods consumed in the manufacture of other goods, so purchase tax applied under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. The court also held that turnover under section 3(1) and turnover under section 7-A could not be treated as separate total turnovers for reduced-rate benefit, because the Act defines total turnover as the aggregate turnover in all goods. The statutory definition prevailed over the rules, so aggregation of both turnovers for liability and concessional rate purposes was upheld. en-us Tue, 23 Sep 1980 00:00:00 +0530 Tue, 16 Jul 2013 18:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153069 Old silver jewellery and silverware purchased for melting and conversion into new articles were treated as goods consumed in the manufacture of other goods, so purchase tax applied under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. The court also held that turnover under section 3(1) and turnover under section 7-A could not be treated as separate total turnovers for reduced-rate benefit, because the Act defines total turnover as the aggregate turnover in all goods. The statutory definition prevailed over the rules, so aggregation of both turnovers for liability and concessional rate purposes was upheld. Case-Laws VAT and Sales Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153069