https://www.taxtmi.com/caselaws?id=101061 Section 7-A of the Madras General Sales Tax Act, 1959 was construed as an independent purchase-tax charging provision meant to prevent leakage and evasion. The phrase "goods, the sale or purchase of which is liable to tax under this Act" was held to refer to taxable goods generally exigible to tax, even where a particular sale is not taxed because of the seller's status or transaction circumstances. Goods exempted from tax altogether fall outside the provision, but ordinarily taxable goods can attract purchase tax when the statutory conditions are met. On that construction, section 7-A applied to the purchases in question and the purchase tax proceedings were sustained. en-us Tue, 15 Jul 1975 00:00:00 +0530 Tue, 27 Jan 2026 14:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101061 Section 7-A of the Madras General Sales Tax Act, 1959 was construed as an independent purchase-tax charging provision meant to prevent leakage and evasion. The phrase "goods, the sale or purchase of which is liable to tax under this Act" was held to refer to taxable goods generally exigible to tax, even where a particular sale is not taxed because of the seller's status or transaction circumstances. Goods exempted from tax altogether fall outside the provision, but ordinarily taxable goods can attract purchase tax when the statutory conditions are met. On that construction, section 7-A applied to the purchases in question and the purchase tax proceedings were sustained. Case-Laws VAT / Sales Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101061