DEPUTY COMMISSIONER OF SALES TAX (LAW) vs N. KANNAN NAIR & ORS.

The Supreme Court upheld the decision of the Kerala High Court regarding the applicability of Section 5A(1)(a) of the Kerala General Sales Tax Act, 1963, affirming that materials like sand and bricks used by a P.W.D. contractor for road repair are assessable to purchase tax. The Court clarified that the consumption of these materials constitutes the manufacture of another commodity, thus falling within the scope of the statute. The Special Leave Petitions filed by the Revenue were dismissed, confirming the Tribunal's interpretation of the law.