https://www.taxtmi.com/caselaws?id=103685 State purchase tax provisions on goods used in manufacture and later despatched outside the State were upheld as within legislative competence. The Court treated the Punjab, Kerala, Tamil Nadu, West Bengal and Maharashtra enactments as materially similar to provisions earlier sustained in Hotel Balaji, held that Goodyear was not the correct statement of law, and found no conflict in Mukerian Papers warranting a larger reference. It ruled that the levy was directed at the last purchase of raw material within the State, not at the despatch of manufactured goods, and accordingly sustained the validity of the impugned and amended provisions. en-us Fri, 08 Apr 1994 00:00:00 +0530 Fri, 25 Jul 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103685 State purchase tax provisions on goods used in manufacture and later despatched outside the State were upheld as within legislative competence. The Court treated the Punjab, Kerala, Tamil Nadu, West Bengal and Maharashtra enactments as materially similar to provisions earlier sustained in Hotel Balaji, held that Goodyear was not the correct statement of law, and found no conflict in Mukerian Papers warranting a larger reference. It ruled that the levy was directed at the last purchase of raw material within the State, not at the despatch of manufactured goods, and accordingly sustained the validity of the impugned and amended provisions. Case-Laws VAT and Sales Tax Fri, 08 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103685