https://www.taxtmi.com/caselaws?id=154128 Timber purchased by a packing-case manufacturer was treated as consumed in manufacture for sales tax purposes because the logs were cut into planks and transformed into packing cases, losing their identity as timber. The court held that even on a narrow meaning of "consume," the material was used up in the manufacturing process once it became a different commercial product with a different use. Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 therefore applied, and the assessee's contrary contention failed. en-us Thu, 30 Jun 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154128 Timber purchased by a packing-case manufacturer was treated as consumed in manufacture for sales tax purposes because the logs were cut into planks and transformed into packing cases, losing their identity as timber. The court held that even on a narrow meaning of "consume," the material was used up in the manufacturing process once it became a different commercial product with a different use. Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 therefore applied, and the assessee's contrary contention failed. Case-Laws VAT and Sales Tax Thu, 30 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154128