https://www.taxtmi.com/caselaws?id=152731 Purchase turnover of gingelly seeds remained liable to purchase tax because the exemption in the Government Orders was confined to the express subject matter covered by their language. Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applied, and there was no Government Order under section 17 exempting gingelly seed purchases. The Tribunal could not extend exemptions granted for sales of specified country oil chekku products, or for certain groundnut kernel purchases, to a different transaction on the basis of perceived public welfare. The purchase tax was therefore rightly leviable. en-us Tue, 27 Nov 1979 00:00:00 +0530 Tue, 09 Jul 2013 15:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152731 Purchase turnover of gingelly seeds remained liable to purchase tax because the exemption in the Government Orders was confined to the express subject matter covered by their language. Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 applied, and there was no Government Order under section 17 exempting gingelly seed purchases. The Tribunal could not extend exemptions granted for sales of specified country oil chekku products, or for certain groundnut kernel purchases, to a different transaction on the basis of perceived public welfare. The purchase tax was therefore rightly leviable. Case-Laws VAT and Sales Tax Tue, 27 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152731