https://www.taxtmi.com/caselaws?id=159613 Purchase turnover of bamboo was not taxable under section 5A of the Kerala General Sales Tax Act where the bamboo was merely converted into bamboo blinds. Liability under section 5A depends on whether the purchased goods are consumed in the manufacture of other goods for sale. Applying the earlier binding view, the Court noted that binding bamboo with rope did not amount to a manufacturing process, the identity of the goods was not lost, and there was no transformation into a different commercial commodity. On that basis, the Tribunal's view that section 5A did not apply was upheld. en-us Fri, 17 Aug 1990 00:00:00 +0530 Thu, 28 Nov 2013 14:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159613 Purchase turnover of bamboo was not taxable under section 5A of the Kerala General Sales Tax Act where the bamboo was merely converted into bamboo blinds. Liability under section 5A depends on whether the purchased goods are consumed in the manufacture of other goods for sale. Applying the earlier binding view, the Court noted that binding bamboo with rope did not amount to a manufacturing process, the identity of the goods was not lost, and there was no transformation into a different commercial commodity. On that basis, the Tribunal's view that section 5A did not apply was upheld. Case-Laws VAT and Sales Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159613