https://www.taxtmi.com/caselaws?id=156343 Under section 5(3-A) of the Karnataka Sales Tax Act, the expression "component part" was held not to be confined to a visibly identifiable part of the finished product. A purchased input qualifies where it is used as a constituent in manufacture and can be identified by chemical analysis or other reliable scientific means, even if its original form is lost in processing. The interpretation was applied to molasses used in producing ethyl or industrial alcohol, and the contrary, restrictive view was rejected as inconsistent with the provision's object. On that basis, the alleged abuse of the prescribed form and the revisional interference based on that premise were held unsustainable. en-us Wed, 12 Sep 1990 00:00:00 +0530 Wed, 18 Sep 2013 16:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156343 Under section 5(3-A) of the Karnataka Sales Tax Act, the expression "component part" was held not to be confined to a visibly identifiable part of the finished product. A purchased input qualifies where it is used as a constituent in manufacture and can be identified by chemical analysis or other reliable scientific means, even if its original form is lost in processing. The interpretation was applied to molasses used in producing ethyl or industrial alcohol, and the contrary, restrictive view was rejected as inconsistent with the provision's object. On that basis, the alleged abuse of the prescribed form and the revisional interference based on that premise were held unsustainable. Case-Laws VAT and Sales Tax Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156343