https://www.taxtmi.com/caselaws?id=152621 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 was analysed in relation to purchases of senna leaves later exported outside the State. The provision was read as triggering liability where goods are purchased without tax being payable under sections 3, 4 or 5 and are then consumed, otherwise disposed of, or despatched outside the State; no additional requirement of a separately taxable sale in the State was read into the text. The definition of "sale" in section 2(n), read with Explanation (3)(a), was treated as deeming a sale to take place in the State when the goods are within the State at the relevant time. On the stated facts, the goods were within the State when the transaction was made or appropriated, but section 7-A was held not attracted to the purchase turnover. en-us Mon, 19 Nov 1979 00:00:00 +0530 Mon, 08 Jul 2013 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152621 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 was analysed in relation to purchases of senna leaves later exported outside the State. The provision was read as triggering liability where goods are purchased without tax being payable under sections 3, 4 or 5 and are then consumed, otherwise disposed of, or despatched outside the State; no additional requirement of a separately taxable sale in the State was read into the text. The definition of "sale" in section 2(n), read with Explanation (3)(a), was treated as deeming a sale to take place in the State when the goods are within the State at the relevant time. On the stated facts, the goods were within the State when the transaction was made or appropriated, but section 7-A was held not attracted to the purchase turnover. Case-Laws VAT and Sales Tax Mon, 19 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152621