https://www.taxtmi.com/caselaws?id=158428 Purchase tax was not leviable on building materials bought for construction and repairs of staff huts and quarters, because such construction activity was treated as a condition precedent to carrying on or continuing the manufacturing business, not as part of the assessee's business itself. Applying the earlier ruling on the same principle, the court held that materials used for this purpose did not attract purchase tax. The reference was therefore answered in the negative, in favour of the assessee. en-us Wed, 07 Feb 1996 00:00:00 +0530 Mon, 28 Oct 2013 15:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158428 Purchase tax was not leviable on building materials bought for construction and repairs of staff huts and quarters, because such construction activity was treated as a condition precedent to carrying on or continuing the manufacturing business, not as part of the assessee's business itself. Applying the earlier ruling on the same principle, the court held that materials used for this purpose did not attract purchase tax. The reference was therefore answered in the negative, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158428