https://www.taxtmi.com/caselaws?id=162041 Section 5A of the Kerala General Sales Tax Act, 1963 was interpreted to tax not only goods consumed in manufacture of goods for sale, but also goods used or disposed of otherwise than by sale. The provision applies once the goods are utilised and cease to remain available in that form for sale or purchase. On that basis, water consumed by the assessee, even if not used in making the end-product, was treated as consumed otherwise and was exigible to purchase tax; the assessee's challenge failed. en-us Fri, 30 Jun 2006 00:00:00 +0530 Fri, 14 Feb 2014 18:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162041 Section 5A of the Kerala General Sales Tax Act, 1963 was interpreted to tax not only goods consumed in manufacture of goods for sale, but also goods used or disposed of otherwise than by sale. The provision applies once the goods are utilised and cease to remain available in that form for sale or purchase. On that basis, water consumed by the assessee, even if not used in making the end-product, was treated as consumed otherwise and was exigible to purchase tax; the assessee's challenge failed. Case-Laws VAT and Sales Tax Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162041