https://www.taxtmi.com/caselaws?id=155373 Firewood and charcoal used only as fuel in preparing meals were treated as inputs that merely aided the cooking process, not as raw material or ingredients in the manufacture of goods for sale. On that reasoning, turnover from those goods did not attract tax under section 5A(1)(a) of the Kerala General Sales Tax Act. The stated principle is that goods used only as fuel or as an aid in manufacture, and not as raw material in the finished product, fall outside that taxing provision. en-us Mon, 08 Jun 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155373 Firewood and charcoal used only as fuel in preparing meals were treated as inputs that merely aided the cooking process, not as raw material or ingredients in the manufacture of goods for sale. On that reasoning, turnover from those goods did not attract tax under section 5A(1)(a) of the Kerala General Sales Tax Act. The stated principle is that goods used only as fuel or as an aid in manufacture, and not as raw material in the finished product, fall outside that taxing provision. Case-Laws VAT and Sales Tax Mon, 08 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155373