https://www.taxtmi.com/caselaws?id=152567 An exemption notification under the sales tax law covering polished synthetic gems meant the goods were not treated as liable to tax for purchase-tax purposes under section 5A. The court applied the combined effect of the charging provision and the exemption, holding that if no tax is payable in the relevant circumstances under section 5, the purchase-tax condition under section 5A is not satisfied. The distinction between total non-liability and exemption did not defeat the assessee, and purchase tax was not attracted on the synthetic gems. en-us Wed, 16 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152567 An exemption notification under the sales tax law covering polished synthetic gems meant the goods were not treated as liable to tax for purchase-tax purposes under section 5A. The court applied the combined effect of the charging provision and the exemption, holding that if no tax is payable in the relevant circumstances under section 5, the purchase-tax condition under section 5A is not satisfied. The distinction between total non-liability and exemption did not defeat the assessee, and purchase tax was not attracted on the synthetic gems. Case-Laws VAT and Sales Tax Wed, 16 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152567