https://www.taxtmi.com/caselaws?id=98940 A dealer purchasing ground-nuts was held liable for purchase tax under the Hyderabad General Sales Tax Act because the charging scheme treated turnover as including purchases and permitted tax to be levied at one point in the transaction chain, here on the buyer. A registered dealer could not collect tax from the agriculturist seller, since the Act allowed collection only of tax actually payable under it and the seller was not a statutory tax payer. Article 286(3) did not bar the levy, as the essential commodities legislation relied on was not treated as the relevant Parliamentary declaration for that constitutional restriction at the material time. en-us Thu, 03 Apr 1958 00:00:00 +0530 Fri, 20 Jan 2017 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98940 A dealer purchasing ground-nuts was held liable for purchase tax under the Hyderabad General Sales Tax Act because the charging scheme treated turnover as including purchases and permitted tax to be levied at one point in the transaction chain, here on the buyer. A registered dealer could not collect tax from the agriculturist seller, since the Act allowed collection only of tax actually payable under it and the seller was not a statutory tax payer. Article 286(3) did not bar the levy, as the essential commodities legislation relied on was not treated as the relevant Parliamentary declaration for that constitutional restriction at the material time. Case-Laws VAT and Sales Tax Thu, 03 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98940