https://www.taxtmi.com/caselaws?id=127869 Groundnut was construed broadly to include kernel, so purchase tax on groundnut kernel was upheld. Sales completed in one State but delivered in Andhra Pradesh remained taxable because the Article 286 Explanation, as restored by the Sales Tax Laws Validation Act, 1956, applied where delivery formed part of the sale, regardless of where title passed. The Madras General Sales Tax Act and Rules validly authorised tax at the purchase point by treating specified purchased goods as turnover. Withdrawal of rebate on refined oil was also sustained because refined oil was treated as a different commodity from groundnut, and the classification between crude and refined oil had a rational basis, so Article 14 was not offended. en-us Tue, 07 Oct 1958 00:00:00 +0530 Thu, 21 Mar 2013 18:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127869 Groundnut was construed broadly to include kernel, so purchase tax on groundnut kernel was upheld. Sales completed in one State but delivered in Andhra Pradesh remained taxable because the Article 286 Explanation, as restored by the Sales Tax Laws Validation Act, 1956, applied where delivery formed part of the sale, regardless of where title passed. The Madras General Sales Tax Act and Rules validly authorised tax at the purchase point by treating specified purchased goods as turnover. Withdrawal of rebate on refined oil was also sustained because refined oil was treated as a different commodity from groundnut, and the classification between crude and refined oil had a rational basis, so Article 14 was not offended. Case-Laws VAT and Sales Tax Tue, 07 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127869