https://www.taxtmi.com/caselaws?id=162348 Purchase tax under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act was attracted where goods bought without tax were consumed otherwise than in manufacture of goods for sale, and the assessee's in-house use of petroleum products was not "disposal" under section 7-A(1)(b) because disposal requires parting with or transfer of the goods. Purchases from the oil company remained taxable purchases for Act purposes despite the first-sale exemption explanation. As furfural was used in manufacture of goods for sale and the petroleum products were otherwise consumed, the statutory conditions for levy were satisfied and the assessment was sustainable. en-us Tue, 09 Oct 2001 00:00:00 +0530 Tue, 25 Feb 2014 12:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162348 Purchase tax under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act was attracted where goods bought without tax were consumed otherwise than in manufacture of goods for sale, and the assessee's in-house use of petroleum products was not "disposal" under section 7-A(1)(b) because disposal requires parting with or transfer of the goods. Purchases from the oil company remained taxable purchases for Act purposes despite the first-sale exemption explanation. As furfural was used in manufacture of goods for sale and the petroleum products were otherwise consumed, the statutory conditions for levy were satisfied and the assessment was sustainable. Case-Laws VAT and Sales Tax Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162348