https://www.taxtmi.com/caselaws?id=105259 A specific purchase-tax exemption for raw material used in producing exported goods prevailed over the general charging and amendment provisions of the Haryana Act while that exemption remained in force, so purchase tax on paddy was not leviable for the relevant period and adjustment of tax paid was allowed, though refusal of refund was not unconstitutional. Under the Punjab Act, the different charging scheme meant purchase tax on paddy remained payable despite export of rice. The Court also held that paddy and rice are distinct commodities under the commercial parlance test and section 14 of the Central Sales Tax Act, so the section 5(3) export exemption could not extend to paddy. en-us Thu, 24 Oct 2002 00:00:00 +0530 Sat, 09 Jul 2016 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105259 A specific purchase-tax exemption for raw material used in producing exported goods prevailed over the general charging and amendment provisions of the Haryana Act while that exemption remained in force, so purchase tax on paddy was not leviable for the relevant period and adjustment of tax paid was allowed, though refusal of refund was not unconstitutional. Under the Punjab Act, the different charging scheme meant purchase tax on paddy remained payable despite export of rice. The Court also held that paddy and rice are distinct commodities under the commercial parlance test and section 14 of the Central Sales Tax Act, so the section 5(3) export exemption could not extend to paddy. Case-Laws VAT and Sales Tax Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105259