https://www.taxtmi.com/caselaws?id=154430 Empty bottles used only to fill and sell medicines after manufacture were not 'consumed' in the manufacturing process because their identity remained intact, so purchase turnover was not chargeable under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act. Dealwood boxes used for packing and despatch formed part of the composite sale of the goods, with no separate bargain or return arrangement, so they were not treated as disposed of otherwise than by sale under section 7-A(1)(b). The turnover relating to both items was therefore held unsustainable and was set aside. en-us Wed, 18 Jan 1984 00:00:00 +0530 Wed, 21 Aug 2013 12:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154430 Empty bottles used only to fill and sell medicines after manufacture were not 'consumed' in the manufacturing process because their identity remained intact, so purchase turnover was not chargeable under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act. Dealwood boxes used for packing and despatch formed part of the composite sale of the goods, with no separate bargain or return arrangement, so they were not treated as disposed of otherwise than by sale under section 7-A(1)(b). The turnover relating to both items was therefore held unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 18 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154430