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trade [other than the securities referred to in sub-clause (b)], consumable stores or raw materials held for the purposes of his business or profession

goods (in U.P.) and on raw or processing materials and consumable stores (in the State of Gujarat). It is designated as a purchase ... goods (in U.P.) and on raw or processing materials and consumable stores (in the State of Gujarat). It is designated as a purchase

have been delivered to him; (d) all duties leviable on any stores consumed in such conveyance, and all charges and penalties due in respect

material" or "processing material" or as "consumable stores" in the manufacture of taxable goods. Rule 42 of the Rules provides ... word 'consumables' which is generic in nature. Referring to common parlance meaning of the word 'consumable stores', it was argued that

General Sales Tax Act, 1963 : s. 5A(I)-Cashew Shells and consumed stores used as fuel in the Kiln and maintenance Whether exempt from ... among other things for the purchase turnover of cashew shells and consumed stores, lime shells etc., purchased by it. The assessee contended that cashew shells

processing materials or as consumable stores in the manufacture of taxable goods for sale by him within the State of Gujarat [see section ... used by a manufacturer as raw or processing materials or consumable stores in the manufacture of taxable goods. With a view to taking care

warehouse was three years in the case of non-consumable stores and one year in respect of other goods. The petitioner failed ... question though non-consumable, in that they are machinery for manufacturing certain items of steel product, constituted non-consumable stores. From this it follows that

goods for sale was not purchased and used as consumable stores in the process of manufacture of goods for sale ?" 2. The assessment period ... every stores which can be purchased by a manufacturer as tax-free but only those stores which are consumable and, therefore, necessary in the manufacturing

State of Gujarat as raw materials, processing 3 materials or consumable stores in the manufacture of goods for sale within the State of Gujarat ... used by the eligible units as raw materials, processing materials or consumable stores in its industrial units for which it has obtained the eligibility certificate

materials, (II) Chemicals and additives, (12) Spare & accessories, (13) Consumable stores, (14) Lubricant and greases. 7. In the aforesaid certificate ... CYLINDERS 8847786 690837 - - EMPTY PACKAGES SAFETY BOOTS 315280 - 254101 - - CONSUMABLE STORES WOODENSLEEPER 4311717 - - CONSUMABLE STORES MICA BRICK 811676 - - CONSUMABLE LADDER 59550 - - - FITTING & FIXTURES