https://www.taxtmi.com/caselaws?id=160407 Groundnut shell and coconut shell used as fuel in the manufacture of paper boards were treated as goods "consumed otherwise" in manufacture, so purchase tax was attracted under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. The controlling interpretation was that tax applies not only where purchased goods become part of the final product as raw material or component, but also where they are consumed in the manufacturing process for another purpose. Applying the analogous constitutional interpretation, the levy on fuel-based consumption was upheld because the goods were consumed in manufacture without forming part of the saleable output. en-us Tue, 24 Apr 2001 00:00:00 +0530 Tue, 17 Dec 2013 16:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160407 Groundnut shell and coconut shell used as fuel in the manufacture of paper boards were treated as goods "consumed otherwise" in manufacture, so purchase tax was attracted under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959. The controlling interpretation was that tax applies not only where purchased goods become part of the final product as raw material or component, but also where they are consumed in the manufacturing process for another purpose. Applying the analogous constitutional interpretation, the levy on fuel-based consumption was upheld because the goods were consumed in manufacture without forming part of the saleable output. Case-Laws VAT and Sales Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160407