https://www.taxtmi.com/caselaws?id=153373 Purchase tax was attracted under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 where old gold jewellery bought from non-dealers was melted and converted into new jewellery. The Court treated the old jewellery as goods consumed in the manufacture of a different commercial article, and held that gold jewellery in its ordinary commercial sense was distinct from the generic description relied on by the assessee. As the statutory conditions for levy were satisfied, the purchase tax challenge failed and the levy was upheld. en-us Tue, 23 Sep 1980 00:00:00 +0530 Mon, 22 Jul 2013 18:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153373 Purchase tax was attracted under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 where old gold jewellery bought from non-dealers was melted and converted into new jewellery. The Court treated the old jewellery as goods consumed in the manufacture of a different commercial article, and held that gold jewellery in its ordinary commercial sense was distinct from the generic description relied on by the assessee. As the statutory conditions for levy were satisfied, the purchase tax challenge failed and the levy was upheld. Case-Laws VAT and Sales Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153373