https://www.taxtmi.com/caselaws?id=156405 Purchase tax under section 5A(1)(a) applies where taxable goods are bought and then consumed in manufacturing other goods for sale or otherwise. In assessing consumption, the broader economic sense governs: items taken advantage of and utilised as components or consumable materials in the manufacturing process are treated as consumed, even if they are not permanently incorporated in the final product. The taxability of the finished goods under section 5 does not prevent levy under section 5A. On that basis, components and materials used in making wet grinders were held liable to purchase tax, and the contrary view of the Tribunal was found unsustainable. en-us Thu, 23 Aug 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156405 Purchase tax under section 5A(1)(a) applies where taxable goods are bought and then consumed in manufacturing other goods for sale or otherwise. In assessing consumption, the broader economic sense governs: items taken advantage of and utilised as components or consumable materials in the manufacturing process are treated as consumed, even if they are not permanently incorporated in the final product. The taxability of the finished goods under section 5 does not prevent levy under section 5A. On that basis, components and materials used in making wet grinders were held liable to purchase tax, and the contrary view of the Tribunal was found unsustainable. Case-Laws VAT and Sales Tax Thu, 23 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156405