https://www.taxtmi.com/caselaws?id=258112 Use of diamonds purchased from an unregistered dealer and embedded in jewellery was treated as consumption in manufacture because the goods lost their separate identity and became a commercially different commodity, attracting purchase tax under Section 6 of the Karnataka Sales Tax Act, 1957. The Commissioner's second revisional power was held exercisable where the appellate and first revisional orders were contrary to binding legal principle and prejudicial to revenue. No breach of natural justice was found because notice was served, objections were filed, and the assessee was heard. The statutory purchase-tax liability and revisional interference were therefore sustained. en-us Thu, 30 Oct 2014 00:00:00 +0530 Tue, 31 Mar 2015 06:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258112 Use of diamonds purchased from an unregistered dealer and embedded in jewellery was treated as consumption in manufacture because the goods lost their separate identity and became a commercially different commodity, attracting purchase tax under Section 6 of the Karnataka Sales Tax Act, 1957. The Commissioner's second revisional power was held exercisable where the appellate and first revisional orders were contrary to binding legal principle and prejudicial to revenue. No breach of natural justice was found because notice was served, objections were filed, and the assessee was heard. The statutory purchase-tax liability and revisional interference were therefore sustained. Case-Laws VAT and Sales Tax Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258112