https://www.taxtmi.com/caselaws?id=156590 Crushing stone boulders into smaller stones and blue metal jelly does not amount to consumption of goods in the manufacture of other goods unless the process creates a new and different commercial commodity. Liability under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act arises only where tax-free purchases are so consumed in manufacture for sale or otherwise, and that threshold was not met on the stated facts. The absence of an out-of-State sale did not change the character of the process. Purchase tax was therefore not attracted, and the position favoured the assessee. en-us Thu, 25 Oct 1990 00:00:00 +0530 Sat, 21 Sep 2013 18:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156590 Crushing stone boulders into smaller stones and blue metal jelly does not amount to consumption of goods in the manufacture of other goods unless the process creates a new and different commercial commodity. Liability under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act arises only where tax-free purchases are so consumed in manufacture for sale or otherwise, and that threshold was not met on the stated facts. The absence of an out-of-State sale did not change the character of the process. Purchase tax was therefore not attracted, and the position favoured the assessee. Case-Laws VAT and Sales Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156590