https://www.taxtmi.com/caselaws?id=164655 Before the 1997 amendment to section 7A of the Tamil Nadu General Sales Tax Act, purchase tax applied only to goods consumed or used in the manufacture of other goods, not to goods merely used for the manufacture as fuel. On the facts discussed, kerosene was used as fuel in producing cycle parts and was not an input consumed in the manufacturing process. The later amendment introducing the words "in or for the manufacture" operated only from 6 November 1997 and did not apply to the 1993-94 assessment year. The kerosene was therefore not taxable under section 7A for that year. en-us Wed, 12 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164655 Before the 1997 amendment to section 7A of the Tamil Nadu General Sales Tax Act, purchase tax applied only to goods consumed or used in the manufacture of other goods, not to goods merely used for the manufacture as fuel. On the facts discussed, kerosene was used as fuel in producing cycle parts and was not an input consumed in the manufacturing process. The later amendment introducing the words "in or for the manufacture" operated only from 6 November 1997 and did not apply to the 1993-94 assessment year. The kerosene was therefore not taxable under section 7A for that year. Case-Laws VAT and Sales Tax Wed, 12 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164655