https://www.taxtmi.com/caselaws?id=165321 An exemption notification for small-scale industrial units was construed narrowly: goods described as taxable at the point of last purchase under the Kerala General Sales Tax Act, 1963 cover only commodities that are so taxable under the statutory scheme. Purchase tax under section 5A, imposed because goods are consumed in manufacture, does not by itself make those goods goods taxable at the point of last purchase. On that reading, paddy purchased and used in manufacture did not qualify for exemption from purchase tax under SRO No. 1729 of 1993, and the disallowance of exemption was sustained. en-us Thu, 11 Jun 2009 00:00:00 +0530 Wed, 12 Jul 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165321 An exemption notification for small-scale industrial units was construed narrowly: goods described as taxable at the point of last purchase under the Kerala General Sales Tax Act, 1963 cover only commodities that are so taxable under the statutory scheme. Purchase tax under section 5A, imposed because goods are consumed in manufacture, does not by itself make those goods goods taxable at the point of last purchase. On that reading, paddy purchased and used in manufacture did not qualify for exemption from purchase tax under SRO No. 1729 of 1993, and the disallowance of exemption was sustained. Case-Laws VAT and Sales Tax Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165321