https://www.taxtmi.com/caselaws?id=154985 Purchase tax under section 5A(1)(a) of the Kerala General Sales Tax Act applies only when purchased goods are consumed in the manufacture of other goods for sale or for a comparable qualifying use; the phrase "or otherwise" does not extend the provision to every form of consumption. Materials bought by a contractor for constructing or repairing sea walls were used in immovable property works and did not undergo manufacture into other goods. On that reasoning, the purchase of granite and similar materials was not exigible to purchase tax, and the Revenue's revision failed. en-us Wed, 17 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 17:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154985 Purchase tax under section 5A(1)(a) of the Kerala General Sales Tax Act applies only when purchased goods are consumed in the manufacture of other goods for sale or for a comparable qualifying use; the phrase "or otherwise" does not extend the provision to every form of consumption. Materials bought by a contractor for constructing or repairing sea walls were used in immovable property works and did not undergo manufacture into other goods. On that reasoning, the purchase of granite and similar materials was not exigible to purchase tax, and the Revenue's revision failed. Case-Laws VAT and Sales Tax Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154985