https://www.taxtmi.com/caselaws?id=247757 Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 granted concessional levy on sale of goods used in the manufacture of goods for sale, subject only to the exclusions then in force. The later amendment excluding Sixth Schedule goods did not apply to the relevant assessment year, and the provision did not require the sold goods themselves to fall within the First Schedule. On the facts, veneer was commercially distinct from timber and was used in plywood manufacture. The concession was therefore available, and denial of the benefit on the basis of the Sixth Schedule was incorrect. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sat, 04 Oct 2014 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247757 Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 granted concessional levy on sale of goods used in the manufacture of goods for sale, subject only to the exclusions then in force. The later amendment excluding Sixth Schedule goods did not apply to the relevant assessment year, and the provision did not require the sold goods themselves to fall within the First Schedule. On the facts, veneer was commercially distinct from timber and was used in plywood manufacture. The concession was therefore available, and denial of the benefit on the basis of the Sixth Schedule was incorrect. Case-Laws VAT and Sales Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247757