https://www.taxtmi.com/caselaws?id=127869 Purchase-point taxation of groundnuts may extend to groundnut kernels where statutory turnover rules treat specified purchases as taxable turnover. Sales completed in one State but delivered by the seller in another may fall within the Explanation to Article 286, notwithstanding passage of ownership elsewhere, following the Sales Tax Laws Validation Act, 1956. Delivery within Andhra Pradesh, followed by the buyer's subsequent interstate transport, does not qualify for that protection. Rebate withdrawal for refined oil may be valid where refined oil is distinct from groundnut and the crude-oil/refined-oil classification has a rational connection with the rule's object; the protection against double taxation applies only to the same goods. 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 Purchase-point taxation of groundnuts may extend to groundnut kernels where statutory turnover rules treat specified purchases as taxable turnover. Sales completed in one State but delivered by the seller in another may fall within the Explanation to Article 286, notwithstanding passage of ownership elsewhere, following the Sales Tax Laws Validation Act, 1956. Delivery within Andhra Pradesh, followed by the buyer's subsequent interstate transport, does not qualify for that protection. Rebate withdrawal for refined oil may be valid where refined oil is distinct from groundnut and the crude-oil/refined-oil classification has a rational connection with the rule's object; the protection against double taxation applies only to the same goods. Case-Laws VAT and Sales Tax Tue, 07 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127869