https://www.taxtmi.com/caselaws?id=162954 Purchase tax under section 5A was sustained on old and waste battery shells because recovery of lead through elimination of waste and melting into ingots involved substantial processing and produced a commercially different article, amounting to consumption of raw material in manufacture. Purchase tax was not attracted on pure lead scrap such as sheets, sinkers, wires and similar items where the material was merely melted into ingots, as that did not constitute manufacture. The levy was therefore upheld only for battery and similar waste scrap, while pure lead scrap melted without manufacturing transformation was excluded after verification of accounts and inspection. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 19 Mar 2014 12:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162954 Purchase tax under section 5A was sustained on old and waste battery shells because recovery of lead through elimination of waste and melting into ingots involved substantial processing and produced a commercially different article, amounting to consumption of raw material in manufacture. Purchase tax was not attracted on pure lead scrap such as sheets, sinkers, wires and similar items where the material was merely melted into ingots, as that did not constitute manufacture. The levy was therefore upheld only for battery and similar waste scrap, while pure lead scrap melted without manufacturing transformation was excluded after verification of accounts and inspection. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162954