been defined in Explanation II to mean
raw materials, components, intermediates,
consumables, computer software and parts required for
manufacture of resultant product specified in Part
caused
from place outside Karnataka in respect of raw
materials, components, packing materials,
intermediates, semi-finished goods and sub-
assemblies subject to the following conditions ... outside Karnataka in respect of (i) Raw
materials, (ii) Components, (iii) packing materials, (iv)
intermediates, (v) semi-finished goods and (vi) sub-
assemblies. This
consumption or Use as raw materials,
component parts and inputs in the
manufacture of an intermediate or finished
product but excluding when brought ... cutting tools
are not used as raw materials, component, parts and
inputs in the manufacture of intermediate of finished
product. The revisional authority is required
Rajesh S/O Raju Rudrapati vs The State Of Karnataka on 8 November, 2021
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