MohanAs per Concise Oxford English Dictionary (Twelfth South Asian Edition, Page 307), one of the meanings assigned to the verb ‘consume’, derived from latin ‘consumere’ (con – ‘altogether’ + sumere – ‘take out’), is ‘eat, drink or ingest – use up – (especially of a fire) completely destroy’. The noun derived from this verb is ‘consumption’, which has been assigned one of the meanings in the same dictionary as ‘the action or process of consuming – an amount consumed’.

Similarly, as per Black’s Law Dictionary (Tenth Edition, Page 382), the word ‘consume’ signifies, amongst others, ‘to destroy the substance… by fire; to use up or wear out gradually, as by burning or eating’; ‘to use up (time, resources, etc.), whether fruitfully or fruitlessly’; and ‘to eat or drink; to devour’. The word ‘consumption’ has been defined therein being ‘the act of destroying a thing by using it; the use of a thing in a way that exhausts it’.”

As noticed, several of the meanings of the expressions “consume” and “consumption” denote using up a particular thing in a way that results in complete exhaustion of that thing.

To put it in different words, in ‘use’, a thing shall be employed for the accomplishment of a purpose but in ‘consume’, the thing shall not only be employed but shall also get absorbed or devoured in accomplishment of the purpose.”

Hon’ble Justice Dinesh Maheshwari, The Commercial Tax Officer v. Mohan Breweries and Distilleries Ltd., [Civil Appeal No. 7164 of 2013].Error