https://www.taxtmi.com/caselaws?id=154557 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act did not apply to sand and blue-metal used by a building contractor in constructing buildings. Use of those materials in construction was not consumption in the manufacture of other goods, because a building is immovable property and outside the scope of "other goods" under section 7-A(1)(a). Nor was the use of the materials a disposal otherwise than by sale under section 7-A(1)(b), as no transfer or disposal to another person in a non-sale form was shown. The disputed purchase turnover was therefore not taxable. en-us Mon, 11 Feb 1985 00:00:00 +0530 Fri, 23 Aug 2013 15:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154557 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act did not apply to sand and blue-metal used by a building contractor in constructing buildings. Use of those materials in construction was not consumption in the manufacture of other goods, because a building is immovable property and outside the scope of "other goods" under section 7-A(1)(a). Nor was the use of the materials a disposal otherwise than by sale under section 7-A(1)(b), as no transfer or disposal to another person in a non-sale form was shown. The disputed purchase turnover was therefore not taxable. Case-Laws VAT and Sales Tax Mon, 11 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154557