https://www.taxtmi.com/caselaws?id=158507 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applies only where goods purchased from non-dealers are consumed, devoured or exhausted in manufacture so that their identity is completely lost. The Madras HC held that wood used to manufacture cable drums did not satisfy that test because the planks retained their identity in the finished product and were not shown to have been consumed in the statutory sense. Following earlier decisions on identifiable purchased materials, the court held that the purchase turnover was not exigible to tax under section 7-A, and the assessee succeeded on this issue. en-us Fri, 13 Jan 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158507 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applies only where goods purchased from non-dealers are consumed, devoured or exhausted in manufacture so that their identity is completely lost. The Madras HC held that wood used to manufacture cable drums did not satisfy that test because the planks retained their identity in the finished product and were not shown to have been consumed in the statutory sense. Following earlier decisions on identifiable purchased materials, the court held that the purchase turnover was not exigible to tax under section 7-A, and the assessee succeeded on this issue. Case-Laws VAT and Sales Tax Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158507