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    <description>Section 6A purchase tax applied only when goods bought from unregistered dealers were consumed in manufacture; the article notes that converting raw bones into crushed bones, bone meal, bone sinews, horns and hooves was treated as not amounting to such consumption, following the Supreme Court view in A.A. Sulaiman. It also explains that a concession on a point of law before the Tribunal did not bind the assessee or prevent a later challenge once the Supreme Court position prevailed.</description>
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      <description>Section 6A purchase tax applied only when goods bought from unregistered dealers were consumed in manufacture; the article notes that converting raw bones into crushed bones, bone meal, bone sinews, horns and hooves was treated as not amounting to such consumption, following the Supreme Court view in A.A. Sulaiman. It also explains that a concession on a point of law before the Tribunal did not bind the assessee or prevent a later challenge once the Supreme Court position prevailed.</description>
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