https://www.taxtmi.com/caselaws?id=424793 Goods qualify as "consumable stores" under Section 4-B of the U.P. Trade Tax Act, 1948 only when they are used as inputs in manufacture and have a direct or integral nexus with production. Paint purchased for maintenance and protection of plant and machinery was held not to be a raw material, processing material, or ingredient consumed in making the end product, and therefore did not qualify for concessional purchase. The claim to concessional tax treatment failed because the paint was used only for upkeep of machinery, not in the manufacturing process itself. en-us Mon, 04 Jul 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424793 Goods qualify as "consumable stores" under Section 4-B of the U.P. Trade Tax Act, 1948 only when they are used as inputs in manufacture and have a direct or integral nexus with production. Paint purchased for maintenance and protection of plant and machinery was held not to be a raw material, processing material, or ingredient consumed in making the end product, and therefore did not qualify for concessional purchase. The claim to concessional tax treatment failed because the paint was used only for upkeep of machinery, not in the manufacturing process itself. Case-Laws VAT / Sales Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424793