https://www.taxtmi.com/caselaws?id=127322 Purchase-point sales tax on groundnut was upheld where the scheme taxed the dealer's purchase in the course of business, making later sale or conversion into oil irrelevant to liability. Groundnut kernel was treated as included within "groundnut" for tax purposes, so the same purchase-point incidence applied to the commodity in processed form. Deduction for oil extracted from outside-territory purchases was denied because the statutory deduction depended on prior tax having been suffered under the Act. Article 286(3) did not bar the levy for the assessment year concerned, as the relevant parliamentary declaration had not yet been made. en-us Wed, 07 Apr 1954 00:00:00 +0530 Thu, 07 Mar 2013 13:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127322 Purchase-point sales tax on groundnut was upheld where the scheme taxed the dealer's purchase in the course of business, making later sale or conversion into oil irrelevant to liability. Groundnut kernel was treated as included within "groundnut" for tax purposes, so the same purchase-point incidence applied to the commodity in processed form. Deduction for oil extracted from outside-territory purchases was denied because the statutory deduction depended on prior tax having been suffered under the Act. Article 286(3) did not bar the levy for the assessment year concerned, as the relevant parliamentary declaration had not yet been made. Case-Laws VAT and Sales Tax Wed, 07 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127322