https://www.taxtmi.com/caselaws?id=103582 Purchase tax may be levied on raw material bought in Haryana and used to manufacture goods taken out of the State without an intra-State, inter-State or export sale, where those goods are later sold outside the State or as a penultimate export sale. The text states that, after Hotel Balaji, this forms a separate fourth category of transactions and the true character of the later sale must be determined on facts by the competent authority. It further clarifies that Murli Manohar cannot be read as excluding that category and stands limited accordingly. en-us Wed, 28 Apr 1993 00:00:00 +0530 Wed, 11 Dec 2013 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103582 Purchase tax may be levied on raw material bought in Haryana and used to manufacture goods taken out of the State without an intra-State, inter-State or export sale, where those goods are later sold outside the State or as a penultimate export sale. The text states that, after Hotel Balaji, this forms a separate fourth category of transactions and the true character of the later sale must be determined on facts by the competent authority. It further clarifies that Murli Manohar cannot be read as excluding that category and stands limited accordingly. Case-Laws VAT and Sales Tax Wed, 28 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103582