https://www.taxtmi.com/caselaws?id=103388 Section 9(1) of the Haryana General Sales Tax Act was construed to confine exemption to export sales within section 5(1) of the Central Sales Tax Act, so protection under section 5(3) was unavailable for the relevant period. The Court further noted that the assessees' transactions could only be local sales, inter-State sales, or sales in the course of export, and section 9(1) could not sustain purchase tax on an incorrect contrary assumption. Liability was not saved by section 6, which did not create a fresh tax burden on the purchases, or by section 24(3), which did not apply and had earlier been struck down. The purchases of raw materials were therefore not taxable on these facts. en-us Thu, 25 Oct 1990 00:00:00 +0530 Wed, 11 Dec 2013 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103388 Section 9(1) of the Haryana General Sales Tax Act was construed to confine exemption to export sales within section 5(1) of the Central Sales Tax Act, so protection under section 5(3) was unavailable for the relevant period. The Court further noted that the assessees' transactions could only be local sales, inter-State sales, or sales in the course of export, and section 9(1) could not sustain purchase tax on an incorrect contrary assumption. Liability was not saved by section 6, which did not create a fresh tax burden on the purchases, or by section 24(3), which did not apply and had earlier been struck down. The purchases of raw materials were therefore not taxable on these facts. Case-Laws VAT and Sales Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103388