https://www.taxtmi.com/caselaws?id=158431 Purchase tax under a provision requiring raw materials to be "consumed" in manufacture is attracted only when the goods are devoured or exhausted so that their identity is completely lost. Where art silk yarn was used in weaving art silk cloth but retained its identity in the finished product, the process amounted to use in manufacture, not consumption in the statutory sense. On that basis, purchase tax was not leviable on the yarn purchase turnover. en-us Thu, 06 Jul 1995 00:00:00 +0530 Mon, 28 Oct 2013 17:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158431 Purchase tax under a provision requiring raw materials to be "consumed" in manufacture is attracted only when the goods are devoured or exhausted so that their identity is completely lost. Where art silk yarn was used in weaving art silk cloth but retained its identity in the finished product, the process amounted to use in manufacture, not consumption in the statutory sense. On that basis, purchase tax was not leviable on the yarn purchase turnover. Case-Laws VAT and Sales Tax Thu, 06 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158431