https://www.taxtmi.com/caselaws?id=152600 Section 6-A(ii) of the Andhra Pradesh General Sales Tax Act was treated as an anti-evasion provision covering purchases of taxable goods from non-registered dealers where the goods were consumed in manufacture, otherwise disposed of, or despatched outside the State; on the facts stated, the purchase turnover fell within that provision. The text also states that turnover already liable under section 6-A could still attract the additional levy under section 5-A, because the levy under sections 5 and 5-A was treated as part of the same tax scheme and did not change the character of the charge. The challenge to the purchase tax provisions therefore failed. en-us Tue, 07 Mar 1978 00:00:00 +0530 Sat, 06 Jul 2013 18:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152600 Section 6-A(ii) of the Andhra Pradesh General Sales Tax Act was treated as an anti-evasion provision covering purchases of taxable goods from non-registered dealers where the goods were consumed in manufacture, otherwise disposed of, or despatched outside the State; on the facts stated, the purchase turnover fell within that provision. The text also states that turnover already liable under section 6-A could still attract the additional levy under section 5-A, because the levy under sections 5 and 5-A was treated as part of the same tax scheme and did not change the character of the charge. The challenge to the purchase tax provisions therefore failed. Case-Laws VAT and Sales Tax Tue, 07 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152600