https://www.taxtmi.com/caselaws?id=160679 Under section 6 of the Karnataka Sales Tax Act, 1957, purchase tax is attracted where taxable goods are consumed in manufacture, and the explanation extends this to goods used for ancillary purposes in or for such manufacture. Husk purchased from unregistered dealers and used as fuel in preparing food articles was treated as consumed for an ancillary manufacturing purpose, so it fell within the statutory expansion of "consumes such goods in the manufacture." The Karnataka HC distinguished the broader Karnataka wording from Kerala and Tamil Nadu provisions and followed its earlier view on fuel purchases from unregistered dealers. The levy of purchase tax was therefore upheld. en-us Thu, 23 Sep 1999 00:00:00 +0530 Sat, 21 Dec 2013 18:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160679 Under section 6 of the Karnataka Sales Tax Act, 1957, purchase tax is attracted where taxable goods are consumed in manufacture, and the explanation extends this to goods used for ancillary purposes in or for such manufacture. Husk purchased from unregistered dealers and used as fuel in preparing food articles was treated as consumed for an ancillary manufacturing purpose, so it fell within the statutory expansion of "consumes such goods in the manufacture." The Karnataka HC distinguished the broader Karnataka wording from Kerala and Tamil Nadu provisions and followed its earlier view on fuel purchases from unregistered dealers. The levy of purchase tax was therefore upheld. Case-Laws VAT and Sales Tax Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160679