https://www.taxtmi.com/caselaws?id=153341 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act applies only when its statutory conditions are strictly met. The Madras High Court noted that although the senna leaves and senna pods were exported, the transactions were treated as inside sales under the Act. Even so, the requirement in section 7-A(1)(b) was not satisfied, so the purchases could not be taxed under section 7-A. The levy was therefore unsustainable and the assessee succeeded. en-us Thu, 22 Nov 1979 00:00:00 +0530 Mon, 22 Jul 2013 16:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153341 Purchase tax under section 7-A of the Tamil Nadu General Sales Tax Act applies only when its statutory conditions are strictly met. The Madras High Court noted that although the senna leaves and senna pods were exported, the transactions were treated as inside sales under the Act. Even so, the requirement in section 7-A(1)(b) was not satisfied, so the purchases could not be taxed under section 7-A. The levy was therefore unsustainable and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153341