1983 (6) TMI 168

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..... the requisite packing cases. The question in this case is whether the assessee has purchased timber for consumption in its manufacture of packing, cases so as to attract section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal has held that the purchases of timber by the assessee is for consumption in the manufacture of packing cases, and therefore, section 7-A stands attracted. The .....

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..... s in the form of packing cases and there is no question of devouring. The learned counsel refers to the decision of a Division Bench of this Court in State of Tamil Nadu v. Subbaraj Co. [1981] 47 STC 30 in support of his submission that the expression "consumes" occurring in section 7-A should be understood in the sense of devouring. Even assuming that the expression "consumes" should receive a .....

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..... usiness carried on by the assessee is manufacture of packing cases, then the use of the timber in the manufacture of packing cases should be taken to involve consumption of timber in the manufacture of packing cases. Thus, even interpreting the expression "consumes" as amounting to devouring, here, on the facts of this case, the timber should be taken to have been devoured in the manufacture of pa .....

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