https://www.taxtmi.com/caselaws?id=156849 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act was held inapplicable where turmeric bought from agriculturists was converted into turmeric powder. The levy applies only when purchased goods are consumed in the manufacture of a different commodity for sale. On the facts noted, the conversion did not amount to manufacture of another goods; turmeric remained turmeric in a changed form. The statutory condition for purchase tax was therefore not met, and the assessment was unsustainable. en-us Wed, 21 Aug 1991 00:00:00 +0530 Wed, 25 Sep 2013 15:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156849 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act was held inapplicable where turmeric bought from agriculturists was converted into turmeric powder. The levy applies only when purchased goods are consumed in the manufacture of a different commodity for sale. On the facts noted, the conversion did not amount to manufacture of another goods; turmeric remained turmeric in a changed form. The statutory condition for purchase tax was therefore not met, and the assessment was unsustainable. Case-Laws VAT and Sales Tax Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156849