1991 (4) TMI 412 - HC - VAT and Sales Tax

Summary

The Madras High Court judgment in T.C. (R) Nos. 141 to 144 of 1991 involved the issue of whether tin sheets were "consumed" or "used" in the manufacturing process of tin containers, for the purpose of attracting purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The Court held that since the tin sheets were only "used" and did not lose their character or identity, they were not liable for purchase tax. The Tribunal's decision to set aside the orders of the authorities below was justified, as the disputed assessment periods were before the relevant amendment came into effect. The tax revision cases were dismissed.