https://www.taxtmi.com/caselaws?id=153211 Section 6-A of the Andhra Pradesh General Sales Tax Act was upheld as a valid purchase tax measure: the classification between purchases from registered dealers and from unregistered persons was held rational and not violative of article 14. The taxable event was the purchase itself, so later use, consumption, or processing of the goods did not turn the levy into an impermissible use tax. Exemptions under section 9 and the turnover definition did not exclude the transactions from the charge, and section 5-A was construed as inapplicable to section 6-A. The provision was treated as a remedial charging section intended to plug leakage and prevent evasion. en-us Fri, 19 Mar 1982 00:00:00 +0530 Fri, 19 Jul 2013 14:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153211 Section 6-A of the Andhra Pradesh General Sales Tax Act was upheld as a valid purchase tax measure: the classification between purchases from registered dealers and from unregistered persons was held rational and not violative of article 14. The taxable event was the purchase itself, so later use, consumption, or processing of the goods did not turn the levy into an impermissible use tax. Exemptions under section 9 and the turnover definition did not exclude the transactions from the charge, and section 5-A was construed as inapplicable to section 6-A. The provision was treated as a remedial charging section intended to plug leakage and prevent evasion. Case-Laws VAT and Sales Tax Fri, 19 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153211