https://www.taxtmi.com/caselaws?id=153679 Paddy brought into a notified area for dehusking into rice was treated as "consumed" for municipal octroi purposes, because consumption includes use of raw material in the manufacturing process and is not limited to final personal use. The fact that the resulting rice was intended for sale outside the notified area did not affect taxability. The municipal levy under the relevant provisions was therefore described as valid on the paddy brought in for milling, and liability arose when the goods entered the area for that use. en-us Tue, 12 Apr 1983 00:00:00 +0530 Fri, 26 Jul 2013 18:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153679 Paddy brought into a notified area for dehusking into rice was treated as "consumed" for municipal octroi purposes, because consumption includes use of raw material in the manufacturing process and is not limited to final personal use. The fact that the resulting rice was intended for sale outside the notified area did not affect taxability. The municipal levy under the relevant provisions was therefore described as valid on the paddy brought in for milling, and liability arose when the goods entered the area for that use. Case-Laws VAT and Sales Tax Tue, 12 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153679