https://www.taxtmi.com/caselaws?id=153928 Weighing and testing machines used at different stages of the production line were treated as goods used directly in the manufacture of goods for sale because they were integrally connected with the manufacturing process and commercially necessary for production. Physical consumption in the finished product was not required where the equipment formed an essential part of manufacture. On that basis, the deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was held admissible, and the assessment disallowance was unsustainable. en-us Thu, 19 Aug 1982 00:00:00 +0530 Fri, 23 Aug 2013 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153928 Weighing and testing machines used at different stages of the production line were treated as goods used directly in the manufacture of goods for sale because they were integrally connected with the manufacturing process and commercially necessary for production. Physical consumption in the finished product was not required where the equipment formed an essential part of manufacture. On that basis, the deduction under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 was held admissible, and the assessment disallowance was unsustainable. Case-Laws VAT and Sales Tax Thu, 19 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153928