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1999 (9) TMI 784 - SC - VAT and Sales TaxWhether the respondents who purchased goods from persons other than registered dealers fall within the scope of section 6-A of the Act? Held that:- Appeal allowed. Once the goods are utilised in the construction of buildings the goods cease to exist or cease to be available in that form for sale or purchase so as to attract the tax and, therefore, the correct meaning to be attributed to the said provision would be that tax will be attracted when such goods are consumed in the manufacture of other goods or are consumed otherwise. Therefore, while agreeing with the view in Ganesh Prasad Dixit [1969 (2) TMI 128 - SUPREME COURT OF INDIA] on this aspect, we overrule to this extent the view expressed in Pio Food Packers [1980 (5) TMI 30 - SUPREME COURT OF INDIA]
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