https://www.taxtmi.com/caselaws?id=164912 Paddy husk used only as fuel in the manufacture of liquor was not treated as raw material for purchase tax under section 9 of the Haryana General Sales Tax Act, 1973. The operative test was whether the goods were consumed as a component going into the finished product, rather than merely as an aid in the manufacturing process. Because the husk did not form part of, or get transformed into, the liquor, it fell outside the concept of raw material. Purchase tax on its turnover was therefore not leviable. en-us Wed, 27 Oct 2010 00:00:00 +0530 Tue, 06 May 2014 10:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164912 Paddy husk used only as fuel in the manufacture of liquor was not treated as raw material for purchase tax under section 9 of the Haryana General Sales Tax Act, 1973. The operative test was whether the goods were consumed as a component going into the finished product, rather than merely as an aid in the manufacturing process. Because the husk did not form part of, or get transformed into, the liquor, it fell outside the concept of raw material. Purchase tax on its turnover was therefore not leviable. Case-Laws VAT and Sales Tax Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164912