https://www.taxtmi.com/caselaws?id=152870 Despatch of goods purchased in exempt circumstances to any place outside the State attracts purchase tax under section 7-A(1)(c) of the Madras General Sales Tax Act, 1959. The provision was read to cover movement beyond State boundaries whether the destination is in India or abroad, and the only relevant exclusion is despatch in the course of inter-State trade or commerce. The export-related constitutional explanation was treated as inapplicable because it operated in a different context and did not restrict section 7-A(1)(c). On that construction, goods purchased from agriculturists and sent outside the State for export were held taxable. en-us Thu, 22 Nov 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152870 Despatch of goods purchased in exempt circumstances to any place outside the State attracts purchase tax under section 7-A(1)(c) of the Madras General Sales Tax Act, 1959. The provision was read to cover movement beyond State boundaries whether the destination is in India or abroad, and the only relevant exclusion is despatch in the course of inter-State trade or commerce. The export-related constitutional explanation was treated as inapplicable because it operated in a different context and did not restrict section 7-A(1)(c). On that construction, goods purchased from agriculturists and sent outside the State for export were held taxable. Case-Laws VAT and Sales Tax Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152870