https://www.taxtmi.com/caselaws?id=152629 Section 7-A of the Tamil Nadu General Sales Tax Act was treated as an independent charging provision, so purchase tax could apply even where the goods were ordinarily subject to single-point levy under section 3(2). Purchases of bullion and old ornaments from persons not liable to tax, followed by consumption in manufacture of jewellery, satisfied the statutory conditions for levy because the goods had not suffered tax from a liable seller and were dealt with in the manner specified in the section. The purchase turnover was therefore correctly brought to tax, while the correct quantum of turnover was left for verification. en-us Thu, 22 Nov 1979 00:00:00 +0530 Mon, 08 Jul 2013 12:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152629 Section 7-A of the Tamil Nadu General Sales Tax Act was treated as an independent charging provision, so purchase tax could apply even where the goods were ordinarily subject to single-point levy under section 3(2). Purchases of bullion and old ornaments from persons not liable to tax, followed by consumption in manufacture of jewellery, satisfied the statutory conditions for levy because the goods had not suffered tax from a liable seller and were dealt with in the manner specified in the section. The purchase turnover was therefore correctly brought to tax, while the correct quantum of turnover was left for verification. Case-Laws VAT and Sales Tax Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152629