https://www.taxtmi.com/caselaws?id=157320 Tin sheets that were only used, and not consumed, in manufacturing tin containers did not attract purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 for assessment periods before 1 January 1987. The unamended provision applied only where goods were consumed in manufacture, and the later insertion of the word "uses" by the 1986 amendment indicated that mere use was insufficient earlier. Because the tin sheets retained their character, nature and identity, they were not treated as consumed goods, and the tax demand failed in favour of the assessee. en-us Tue, 02 Apr 1991 00:00:00 +0530 Fri, 04 Oct 2013 12:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157320 Tin sheets that were only used, and not consumed, in manufacturing tin containers did not attract purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 for assessment periods before 1 January 1987. The unamended provision applied only where goods were consumed in manufacture, and the later insertion of the word "uses" by the 1986 amendment indicated that mere use was insufficient earlier. Because the tin sheets retained their character, nature and identity, they were not treated as consumed goods, and the tax demand failed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157320