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SC upheld the constitutional validity of purchase tax provisions under Sections 5A and 7A of Kerala and Tamil Nadu General Sales Tax Acts. The Court determined that purchase tax is leviable on goods purchased from exempt dealers where no sales tax was originally paid, subject to specific conditions regarding goods' use, disposal, or dispatch. The levy is distinct from sales tax and represents a valid exercise of state legislative power. The Court rejected arguments challenging the tax's constitutional legitimacy, affirming that purchase tax can be imposed independently of sales tax exemptions. The appellants' contentions were dismissed, and the purchase tax provisions were deemed legally sound and enforceable.
SC upheld the constitutional validity of purchase tax provisions under Sections 5A and 7A of Kerala and Tamil Nadu General Sales Tax Acts. The Court determined that purchase tax is leviable on goods purchased from exempt dealers where no sales tax was originally paid, subject to specific conditions regarding goods' use, disposal, or dispatch. The levy is distinct from sales tax and represents a valid exercise of state legislative power. The Court rejected arguments challenging the tax's constitutional legitimacy, affirming that purchase tax can be imposed independently of sales tax exemptions. The appellants' contentions were dismissed, and the purchase tax provisions were deemed legally sound and enforceable.
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