https://www.taxtmi.com/caselaws?id=154813 Goods used only as fuel in a kiln or for maintenance of the factory are not treated as goods consumed in the manufacture of other goods for sale under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963, because they do not enter into the making of the end-product. The same items are also outside section 5A(1)(b) where there is no transfer of title to another person; mere consumption by the assessee does not amount to disposal otherwise than by sale. On that reasoning, cashew shells, lime shells and consumed stores were held not to attract purchase tax. en-us Tue, 09 Dec 1986 00:00:00 +0530 Tue, 27 Aug 2013 15:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154813 Goods used only as fuel in a kiln or for maintenance of the factory are not treated as goods consumed in the manufacture of other goods for sale under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963, because they do not enter into the making of the end-product. The same items are also outside section 5A(1)(b) where there is no transfer of title to another person; mere consumption by the assessee does not amount to disposal otherwise than by sale. On that reasoning, cashew shells, lime shells and consumed stores were held not to attract purchase tax. Case-Laws VAT and Sales Tax Tue, 09 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154813