https://www.taxtmi.com/caselaws?id=128201 Tobacco purchases were treated as taxable under rule 5(2) of the Hyderabad General Sales Tax Rules, because the levy applied to purchases liable to tax and tobacco was treated as falling within "agricultural produce" for that rule. The argument that the claimant was only a purchaser, not a seller, was rejected. The constitutional claim to exemption also failed: the sales were completed within Hyderabad, the buyer took delivery and stored the goods before moving them across State lines, and later movement as the buyer's own goods did not make the transactions inter-State trade or commerce under Article 286. en-us Thu, 10 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 10:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128201 Tobacco purchases were treated as taxable under rule 5(2) of the Hyderabad General Sales Tax Rules, because the levy applied to purchases liable to tax and tobacco was treated as falling within "agricultural produce" for that rule. The argument that the claimant was only a purchaser, not a seller, was rejected. The constitutional claim to exemption also failed: the sales were completed within Hyderabad, the buyer took delivery and stored the goods before moving them across State lines, and later movement as the buyer's own goods did not make the transactions inter-State trade or commerce under Article 286. Case-Laws VAT and Sales Tax Thu, 10 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128201