https://www.taxtmi.com/caselaws?id=150709 Purchase tax under section 6 of the Karnataka Sales Tax Act applies only where the original sale would have attracted tax under section 5(1); a purchase alone does not create liability if the seller is not a dealer within the statutory definition. On paddy purchases from agriculturists or non-registered sellers, the record was insufficient to determine whether the statutory exception for agriculturists selling their own produce applied, so fresh factual inquiry was required. On firewood, the principle that goods used in the manufacturing process are consumed for purchase tax purposes meant the Tribunal could not exclude the turnover merely on its stated reasoning. The matter was remitted for fresh assessment. en-us Tue, 20 Aug 1974 00:00:00 +0530 Tue, 21 May 2013 16:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150709 Purchase tax under section 6 of the Karnataka Sales Tax Act applies only where the original sale would have attracted tax under section 5(1); a purchase alone does not create liability if the seller is not a dealer within the statutory definition. On paddy purchases from agriculturists or non-registered sellers, the record was insufficient to determine whether the statutory exception for agriculturists selling their own produce applied, so fresh factual inquiry was required. On firewood, the principle that goods used in the manufacturing process are consumed for purchase tax purposes meant the Tribunal could not exclude the turnover merely on its stated reasoning. The matter was remitted for fresh assessment. Case-Laws VAT and Sales Tax Tue, 20 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150709