https://www.taxtmi.com/caselaws?id=161587 Purchase tax under section 5A was attracted where goods such as prawns, lobsters and groundnut were bought and then consumed in preparing cooked food, because they were not sold in the same form as purchased; the levy was upheld against the assessee. Mineral water was not covered by the beverages entry for the relevant assessment years, and the later specific entry for mineral water confirmed that it fell within the residuary entry; assessment on that basis was sustained. Section 5A also applied to consumption of goods, not merely manufacture, so the turnover assessed under that provision was valid and the revision failed in full. en-us Fri, 21 Dec 2001 00:00:00 +0530 Sat, 01 Feb 2014 14:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161587 Purchase tax under section 5A was attracted where goods such as prawns, lobsters and groundnut were bought and then consumed in preparing cooked food, because they were not sold in the same form as purchased; the levy was upheld against the assessee. Mineral water was not covered by the beverages entry for the relevant assessment years, and the later specific entry for mineral water confirmed that it fell within the residuary entry; assessment on that basis was sustained. Section 5A also applied to consumption of goods, not merely manufacture, so the turnover assessed under that provision was valid and the revision failed in full. Case-Laws VAT and Sales Tax Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161587