https://www.taxtmi.com/caselaws?id=153322 Old jewellery purchased from non-dealers and converted into new jewellery for local sale was treated as consumed in manufacture, so purchase tax was payable under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. By contrast, goods personally carried by the dealer from Tamil Nadu to Bombay were not regarded as being "despatched" outside the State within section 7-A(1)(c), because the provision contemplates sending goods and not mere personal conveyance by the owner. The turnover relating to personal carriage was therefore excluded from tax, and the matter was remitted for consequential recalculation of liability. en-us Tue, 30 Sep 1980 00:00:00 +0530 Mon, 22 Jul 2013 15:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153322 Old jewellery purchased from non-dealers and converted into new jewellery for local sale was treated as consumed in manufacture, so purchase tax was payable under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. By contrast, goods personally carried by the dealer from Tamil Nadu to Bombay were not regarded as being "despatched" outside the State within section 7-A(1)(c), because the provision contemplates sending goods and not mere personal conveyance by the owner. The turnover relating to personal carriage was therefore excluded from tax, and the matter was remitted for consequential recalculation of liability. Case-Laws VAT and Sales Tax Tue, 30 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153322