https://www.taxtmi.com/caselaws?id=161708 Consumables used in a works contract are deductible only where they are actually incurred in execution of the contract and do not involve any transfer of property in goods. On that basis, items such as water, electricity and fuel may qualify because they are consumed without identifiable existence in the end-product. Dyes used in processing were not deductible because they remained as colour in the fabric and did not cease to exist after use. Chemicals were not fully shown to have been consumed, but an estimated deduction had already been allowed and was not disturbed. The deduction claim therefore failed in respect of dyes, while the chemicals allowance was left intact. en-us Thu, 31 Oct 2002 00:00:00 +0530 Tue, 04 Feb 2014 16:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161708 Consumables used in a works contract are deductible only where they are actually incurred in execution of the contract and do not involve any transfer of property in goods. On that basis, items such as water, electricity and fuel may qualify because they are consumed without identifiable existence in the end-product. Dyes used in processing were not deductible because they remained as colour in the fabric and did not cease to exist after use. Chemicals were not fully shown to have been consumed, but an estimated deduction had already been allowed and was not disturbed. The deduction claim therefore failed in respect of dyes, while the chemicals allowance was left intact. Case-Laws VAT and Sales Tax Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161708