which enables it to purchase raw and processing materials and consumable stores on the declaration being made in form 19 without payment ... goods purchased will be used as raw/processing materials or consumable stores in the manufacture of taxable goods for sale and that such sale shall
West Bengal Value Added Tax Act, 2003
WEST BENGAL
India
West Bengal Value Added Tax
Stores Written Off
_______________________________________________________________________
| Amount |
|______________________________________________________________________|
|Stores & spares for MK-5 (revenue stores & spares for 4,36,003|
| : cigarette machine) |
|Stores & spares ... Stores & spares for MK-8 " 45,923|
|Stores & spares for PA7RO " 6,767|
|Stores & spares
post
and stores. The expression stores is defined in Section 2(38) .
The goods imported by the Appellants are stores. Section 87
contains statutory exemption ... must be fulfilled: -
a) The imported goods must be stores;
b) The stores must be consumed on a vessel or aircraft;
c) The vessel
considered as raw material. The Tribunal further held that "consumable stores" properly so-called ... were goods which were consumed in the process of manufacture of the finished product. Glass ampoules, therefore, were not consumable stores. In discussing the matter
through commission agent as raw or processing materials or consumable stores (irrespective of whether such goods are prohibited goods or not) in the manufacture ... purchase price of such raw or processing materials or consumable stores used in the goods so manufactured and despatched and accordingly he shall include
manufacture to mean raw materials, processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants.
(vi) The phrase ... only raw materials but also processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants. Thus the goods which
manufacturer must be either raw materials or processing materials or consumable stores. But it cannot be said that the consumable stores must necessarily partake ... must more or less stand on the same footing. If consumable stores or materials required in a process or activity which is integrally connected with
this composite scheme the goods manufactured out of raw materials, consumable stores, etc., purchased free of tax were to be allowed to enjoy the benefit ... granted exemption in respect of purchase of raw materials, processing materials, consumable stores or packing materials from a person who is not a registered dealer
under :
"15B. Purchase tax on raw or processing materials or consumable stores used in manufacture of goods.--Where a dealer who being liable ... declared goods) and uses them as raw or processing materials or consumable stores, in the manufacture of taxable goods, then there shall be levied
