Use And Consumption - Definition - Law Dictionary Home Dictionary Definition use-and-consumption

Definition :

Use and consumption, conversion of a commodity into a different commercial commodity by subject-ing it to some processing, is consumption within the meaning of the Explanation to Art. 286 no less than the final act of user when no distinct commodity is being brought into existence but what was brought into existence is being used up, Anwar Khan Mahboob Co. v. State of Bombay, AIR (1961) 1 SCR 709: 1961 SC 213 (217). (Constitution of India, Art. 286)