https://www.taxtmi.com/caselaws?id=336051 Goods indispensable to a statutory process that is directly and integrally connected with making drugs marketable may qualify as consumable stores and, therefore, as raw material for input tax credit under the Gujarat Value Added Tax Act. Laboratory stores used for mandatory pre-manufacturing and post-manufacturing testing were treated as part of the manufacturing process because the drugs could not be lawfully marketed without that testing. Product information literature packed with the drugs was also treated as eligible, since the required statutory disclosures were essential to marketability and, on the facts, fell within consumable stores rather than packing material in the narrow sense. The assessee's credit claim was accepted for both items. en-us Tue, 15 Nov 2016 00:00:00 +0530 Thu, 22 Mar 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336051 Goods indispensable to a statutory process that is directly and integrally connected with making drugs marketable may qualify as consumable stores and, therefore, as raw material for input tax credit under the Gujarat Value Added Tax Act. Laboratory stores used for mandatory pre-manufacturing and post-manufacturing testing were treated as part of the manufacturing process because the drugs could not be lawfully marketed without that testing. Product information literature packed with the drugs was also treated as eligible, since the required statutory disclosures were essential to marketability and, on the facts, fell within consumable stores rather than packing material in the narrow sense. The assessee's credit claim was accepted for both items. Case-Laws VAT and Sales Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336051