https://www.taxtmi.com/caselaws?id=42135 Purchase tax under Section 5A of the Kerala General Sales Tax Act applies only where purchased goods are consumed as part of the manufacture of other goods, or are otherwise disposed of by transfer of title. Cashew shells used as fuel, and lime shells and consumed stores used for kiln and factory maintenance, were only ancillary inputs and did not become part of the finished product. They were also not transferred to any other person. On that basis, the statutory conditions under Section 5A(1)(a) and 5A(1)(b) were not satisfied, and the levy was held inapplicable to the assessee. en-us Mon, 14 Mar 1988 00:00:00 +0530 Fri, 25 Jul 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42135 Purchase tax under Section 5A of the Kerala General Sales Tax Act applies only where purchased goods are consumed as part of the manufacture of other goods, or are otherwise disposed of by transfer of title. Cashew shells used as fuel, and lime shells and consumed stores used for kiln and factory maintenance, were only ancillary inputs and did not become part of the finished product. They were also not transferred to any other person. On that basis, the statutory conditions under Section 5A(1)(a) and 5A(1)(b) were not satisfied, and the levy was held inapplicable to the assessee. Case-Laws VAT and Sales Tax Mon, 14 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42135