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TMI Blog1991 (4) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... tical 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 arise for consideration are whether tin sheets could be said to have been "consumed" in the process of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchase 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 section 7-A by the Amendment Act 78 of 1986, no tax could be levied on the goods "used" in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumed" 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 manufacture of tin containers. It was also found on facts that "the tin containers can be again manipulate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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