https://www.taxtmi.com/caselaws?id=157962 A condemned, unserviceable vessel sold only for breaking and scrapping purposes was treated as scrap rather than as a ship. The purchase documents, tender terms and correspondence showed that the buyer acquired the old materials contained in the vessel and resold them in the same form, without any manufacturing process. On that basis, purchase tax under section 13 of the Bombay Sales Tax Act, 1959 was not attracted, because the transaction did not amount to use of the goods in manufacture or otherwise satisfy the statutory condition for levy. The ratio is that a sale of an old vessel for scrapping, followed by mere resale of recovered materials, is a purchase of scrap, not taxable manufacturing use. en-us Wed, 11 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157962 A condemned, unserviceable vessel sold only for breaking and scrapping purposes was treated as scrap rather than as a ship. The purchase documents, tender terms and correspondence showed that the buyer acquired the old materials contained in the vessel and resold them in the same form, without any manufacturing process. On that basis, purchase tax under section 13 of the Bombay Sales Tax Act, 1959 was not attracted, because the transaction did not amount to use of the goods in manufacture or otherwise satisfy the statutory condition for levy. The ratio is that a sale of an old vessel for scrapping, followed by mere resale of recovered materials, is a purchase of scrap, not taxable manufacturing use. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157962