https://www.taxtmi.com/caselaws?id=157499 Charcoal used merely as fuel in a manufacturing process was not liable to purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The provision applies only where untaxed goods are consumed or used as an ingredient or raw material that goes into the end-product; ancillary consumables used only as an aid, including fuel for heating, do not satisfy that test. The amended words "or uses" did not change the position for the relevant assessment year. The levy was therefore set aside in favour of the assessee. en-us Mon, 25 Feb 1991 00:00:00 +0530 Mon, 07 Oct 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157499 Charcoal used merely as fuel in a manufacturing process was not liable to purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The provision applies only where untaxed goods are consumed or used as an ingredient or raw material that goes into the end-product; ancillary consumables used only as an aid, including fuel for heating, do not satisfy that test. The amended words "or uses" did not change the position for the relevant assessment year. The levy was therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157499