https://www.taxtmi.com/caselaws?id=167768 Purchase tax applies to consumables bought on the strength of a registration certificate and used in manufacturing where the statutory conditions under section 4B are met, even if the goods go into both taxable and tax-free products. The text also states that sugarcane attracts purchase tax under section 4(1) when its sale is exempt, so tax is levied at the purchase stage. The discussion relies on the statutory scheme and prior Supreme Court guidance to explain that consumables used in manufacture and exempt agricultural produce can both fall within purchase tax liability. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 07 Jan 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167768 Purchase tax applies to consumables bought on the strength of a registration certificate and used in manufacturing where the statutory conditions under section 4B are met, even if the goods go into both taxable and tax-free products. The text also states that sugarcane attracts purchase tax under section 4(1) when its sale is exempt, so tax is levied at the purchase stage. The discussion relies on the statutory scheme and prior Supreme Court guidance to explain that consumables used in manufacture and exempt agricultural produce can both fall within purchase tax liability. Case-Laws VAT and Sales Tax Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167768