https://www.taxtmi.com/caselaws?id=164364 Consumable chemicals used in a tanning process attract tax under section 3B of the Tamil Nadu General Sales Tax Act, 1959 only if, on the facts, they retain identity or result in transfer of property in some surviving form. If the goods are wholly consumed, washed away, or lose their character without any remaining property, taxability is not established automatically. The inquiry is fact-sensitive and cannot be resolved on general principle alone. Because the record did not contain adequate factual findings on the chemicals' role in the tanning process, the existing order was unsustainable and the matter was remitted for fresh consideration with opportunity to produce supporting material. en-us Mon, 01 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164364 Consumable chemicals used in a tanning process attract tax under section 3B of the Tamil Nadu General Sales Tax Act, 1959 only if, on the facts, they retain identity or result in transfer of property in some surviving form. If the goods are wholly consumed, washed away, or lose their character without any remaining property, taxability is not established automatically. The inquiry is fact-sensitive and cannot be resolved on general principle alone. Because the record did not contain adequate factual findings on the chemicals' role in the tanning process, the existing order was unsustainable and the matter was remitted for fresh consideration with opportunity to produce supporting material. Case-Laws VAT and Sales Tax Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164364