https://www.taxtmi.com/caselaws?id=390003 Conversion of wet blue leather into finished leather is treated as manufacture where the original goods lose identity and emerge as a commercially distinct commodity. On that basis, inputs used in the manufacturing chain satisfy the statutory condition that goods purchased against declaration be used in manufacturing goods inside the State for sale, so the concessional tax treatment remains available and the purchase of chemicals is not misuse of the declaration form. The note states that higher-rate assessment was unsustainable and the revision failed. en-us Fri, 06 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390003 Conversion of wet blue leather into finished leather is treated as manufacture where the original goods lose identity and emerge as a commercially distinct commodity. On that basis, inputs used in the manufacturing chain satisfy the statutory condition that goods purchased against declaration be used in manufacturing goods inside the State for sale, so the concessional tax treatment remains available and the purchase of chemicals is not misuse of the declaration form. The note states that higher-rate assessment was unsustainable and the revision failed. Case-Laws VAT / Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390003