https://www.taxtmi.com/caselaws?id=163446 Purchased red oil from unregistered dealers, when subjected to steam distillation in factory conditions and converted into commercially distinct sandalwood oil, was treated as consumed in manufacture for purposes of section 5A of the Kerala General Sales Tax Act, 1963. The process was not a mere cleaning or separation of impurities; the raw material ceased to exist after use in production. As the purchased goods had not suffered tax and were used up in manufacture or otherwise disposed of otherwise than by sale in the State, purchase tax was attracted on the purchase turnover of red oil. en-us Thu, 21 Dec 2006 00:00:00 +0530 Wed, 02 Apr 2014 16:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163446 Purchased red oil from unregistered dealers, when subjected to steam distillation in factory conditions and converted into commercially distinct sandalwood oil, was treated as consumed in manufacture for purposes of section 5A of the Kerala General Sales Tax Act, 1963. The process was not a mere cleaning or separation of impurities; the raw material ceased to exist after use in production. As the purchased goods had not suffered tax and were used up in manufacture or otherwise disposed of otherwise than by sale in the State, purchase tax was attracted on the purchase turnover of red oil. Case-Laws VAT and Sales Tax Thu, 21 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163446