9911796707
TMI Blog1999 (10) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... T & Sales Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... forestated. Section 5-B(1) reads thus: "Notwithstanding anything in this Act, every dealer shall pay, in respect of any sale of goods to another dealer for use by the latter as raw material, component part, sub-assembly part, intermediate part, consumables and packing material of any other goods which he intends to manufacture inside the State, a tax at the rate of four paise in the rupee or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon this Court's judgment in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Thomas Stephen & Co. Ltd. [1988] 69 STC 320 (SC); (1988) 2 SCC 264, to come to the conclusion that the natural gas fell outside the meaning of the word "consumables" in the said provision. 5.. Our attention was drawn to several judgments of this Court [J.K. Cotton Spinning & Weaving Mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d "intermediate part": So read it is clear that the word "consumables" therein refers only to material which is utilised as an input in the manufacturing process but is not identifiable in the final product by reason of the fact that it has got consumed therein. It is for this reason that "consumables" have been expressly referred to in the said provision, though they would fall within the broader ..... X X X X Extracts X X X X X X X X Extracts X X X X
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