https://www.taxtmi.com/caselaws?id=127330 Groundnut sales by agriculturists were treated as outside dealer turnover under the Hyderabad General Sales Tax Act because a grower merely selling produce was not carrying on the business of a dealer, so the first sale could not be taxed on the purchaser's turnover. A registered dealer liable on purchase tax had no statutory right to recover that tax from agriculturist sellers, because the collection scheme applied to the taxable transaction contemplated by the Act and not to the dealer's own seller. Rule 5(2), which shifted groundnut tax to the purchase turnover, was upheld as a rational commodity-based classification linked to collection efficiency and did not offend Article 14. en-us Fri, 11 Sep 1953 00:00:00 +0530 Thu, 07 Mar 2013 14:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127330 Groundnut sales by agriculturists were treated as outside dealer turnover under the Hyderabad General Sales Tax Act because a grower merely selling produce was not carrying on the business of a dealer, so the first sale could not be taxed on the purchaser's turnover. A registered dealer liable on purchase tax had no statutory right to recover that tax from agriculturist sellers, because the collection scheme applied to the taxable transaction contemplated by the Act and not to the dealer's own seller. Rule 5(2), which shifted groundnut tax to the purchase turnover, was upheld as a rational commodity-based classification linked to collection efficiency and did not offend Article 14. Case-Laws VAT and Sales Tax Fri, 11 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127330