https://www.taxtmi.com/caselaws?id=153406 Purchase tax under section 6 of the Karnataka Sales Tax Act arises only when goods bought without tax are consumed in the manufacture of other goods for sale or otherwise. Mere breaking of boulders into jelly was held to be processing, not manufacture, so the statutory condition for purchase tax was not satisfied. Although an earlier broader view had been noted, the later Supreme Court approach was treated as binding and controlled the result. The assessee was therefore not liable to purchase tax on the conversion of boulders into jelly. en-us Thu, 31 Jul 1980 00:00:00 +0530 Tue, 23 Jul 2013 14:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153406 Purchase tax under section 6 of the Karnataka Sales Tax Act arises only when goods bought without tax are consumed in the manufacture of other goods for sale or otherwise. Mere breaking of boulders into jelly was held to be processing, not manufacture, so the statutory condition for purchase tax was not satisfied. Although an earlier broader view had been noted, the later Supreme Court approach was treated as binding and controlled the result. The assessee was therefore not liable to purchase tax on the conversion of boulders into jelly. Case-Laws VAT and Sales Tax Thu, 31 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153406