https://www.taxtmi.com/caselaws?id=156419 Diesel oil, gas and similar inputs used merely for running machinery or for ancillary operations do not fall within "consumables" under section 5-B of the Andhra Pradesh General Sales Tax Act, 1957. The term was read narrowly in statutory context and confined to goods directly consumed in manufacture or transformed into the end product, consistent with the principle in Thomas Stephen. Broader interpretations drawn from the Central Sales Tax Act and related rules were distinguished because they concerned different wording. As a result, such fuel and ancillary-use goods do not qualify for concessional tax under section 5-B. en-us Wed, 19 Dec 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156419 Diesel oil, gas and similar inputs used merely for running machinery or for ancillary operations do not fall within "consumables" under section 5-B of the Andhra Pradesh General Sales Tax Act, 1957. The term was read narrowly in statutory context and confined to goods directly consumed in manufacture or transformed into the end product, consistent with the principle in Thomas Stephen. Broader interpretations drawn from the Central Sales Tax Act and related rules were distinguished because they concerned different wording. As a result, such fuel and ancillary-use goods do not qualify for concessional tax under section 5-B. Case-Laws VAT and Sales Tax Wed, 19 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156419