https://www.taxtmi.com/caselaws?id=157794 Processing of declared iron and steel goods does not amount to manufacture where the resultant product remains within the description of the relevant Schedule entry, so additional purchase tax could not be levied on that basis. By contrast, where a dealer failed to produce supporting material showing that zinc purchased against form No. 19 was used only for taxable goods sold within the State, purchase tax under the breach-of-form provision was permissible, including on a pro rata estimate when exact identification was not possible. The assessment was therefore set aside only to the extent of the section 15B levy, while the section 16 liability was sustained. en-us Mon, 10 Apr 1995 00:00:00 +0530 Thu, 10 Oct 2013 17:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157794 Processing of declared iron and steel goods does not amount to manufacture where the resultant product remains within the description of the relevant Schedule entry, so additional purchase tax could not be levied on that basis. By contrast, where a dealer failed to produce supporting material showing that zinc purchased against form No. 19 was used only for taxable goods sold within the State, purchase tax under the breach-of-form provision was permissible, including on a pro rata estimate when exact identification was not possible. The assessment was therefore set aside only to the extent of the section 15B levy, while the section 16 liability was sustained. Case-Laws VAT and Sales Tax Mon, 10 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157794