https://www.taxtmi.com/caselaws?id=167886 Purchase tax was explained as applying where taxable raw material is bought without levy under the sales-tax provision, used in manufacture, and the manufactured goods are then dispatched outside the State otherwise than by sale in inter-State trade or export. On that reasoning, consignment transfer of oil-cake outside the State did not defeat the levy, because the purchase-tax provision operated on the raw material referable to the goods so manufactured. The argument that oil-cake was only a by-product and outside purchase tax was rejected. The stated principle is that when manufactured goods are not sold within the State but are consigned of State, purchase tax remains chargeable on the relevant purchase value of the input goods. en-us Wed, 21 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167886 Purchase tax was explained as applying where taxable raw material is bought without levy under the sales-tax provision, used in manufacture, and the manufactured goods are then dispatched outside the State otherwise than by sale in inter-State trade or export. On that reasoning, consignment transfer of oil-cake outside the State did not defeat the levy, because the purchase-tax provision operated on the raw material referable to the goods so manufactured. The argument that oil-cake was only a by-product and outside purchase tax was rejected. The stated principle is that when manufactured goods are not sold within the State but are consigned of State, purchase tax remains chargeable on the relevant purchase value of the input goods. Case-Laws VAT and Sales Tax Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167886