1991 (4) TMI 412

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....f 1991 as they relate to different assessment years in respect of the same assessee and involve identical questions of law and facts. It was by a common order in T.A. Nos. 226 to 229 of 1988 decided on August 24, 1989, that the Sales Tax Appellate Tribunal, Main Bench, Madras, accepted the appeals of the assessee and set aside the orders of the authorities below. 2.. The only questions that ari....

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....he manufacture of other goods for sale or otherwise, shall pay tax on the turnover relating to the purchase aforesaid. The expression "consumes" unmistakably suggests that the commodity which is said to have been consumed loses its complete character, nature and identity in the manufacture of other goods, with a different and distinct character, nature and identity. Prior to the amendment of secti....

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....ction 7-A of the Act. 3.. In the instant cases, there is no dispute that the tin sheets were not "consumed" in the manufacture of tin containers, but were only "used". They did not lose their character, nature or identity. The Tribunal found on facts that the identity of the goods remained unchanged and that the character of the tin sheets was not destroyed or altered by their use in the man....