https://www.taxtmi.com/caselaws?id=162762 Purchase tax under section 6 of the Karnataka Sales Tax Act, 1957 applies only when taxable goods bought without sales tax are consumed, exhausted, or so processed that they lose their identity and become a different commercial commodity. Oil cake used in extracting solvent oil was held not to satisfy that test because the cakes retained their trade identity, merely with reduced oil content. On that basis, the purchase tax levy on the oil-cake turnover was not sustainable, and revisional interference with the first appellate authority was unjustified. The appellate order was therefore restored. en-us Wed, 19 Jan 2005 00:00:00 +0530 Thu, 13 Mar 2014 18:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162762 Purchase tax under section 6 of the Karnataka Sales Tax Act, 1957 applies only when taxable goods bought without sales tax are consumed, exhausted, or so processed that they lose their identity and become a different commercial commodity. Oil cake used in extracting solvent oil was held not to satisfy that test because the cakes retained their trade identity, merely with reduced oil content. On that basis, the purchase tax levy on the oil-cake turnover was not sustainable, and revisional interference with the first appellate authority was unjustified. The appellate order was therefore restored. Case-Laws VAT and Sales Tax Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162762