https://www.taxtmi.com/caselaws?id=153463 Section 6 of the Karnataka Sales Tax Act, 1957 was construed as a purchase tax provision fastening liability on the taxable purchase transaction, with liability arising only where goods were purchased in the course of business and later used or dealt with in the manner specified by the section. The levy was held not to be on manufacture itself and therefore did not encroach on the Union field of excise under Entry 84 of List I. It was instead within the State's competence to tax purchases under Entry 54 of List II. The constitutional challenge failed and the provision was upheld. en-us Fri, 02 Apr 1982 00:00:00 +0530 Tue, 23 Jul 2013 17:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153463 Section 6 of the Karnataka Sales Tax Act, 1957 was construed as a purchase tax provision fastening liability on the taxable purchase transaction, with liability arising only where goods were purchased in the course of business and later used or dealt with in the manner specified by the section. The levy was held not to be on manufacture itself and therefore did not encroach on the Union field of excise under Entry 84 of List I. It was instead within the State's competence to tax purchases under Entry 54 of List II. The constitutional challenge failed and the provision was upheld. Case-Laws VAT and Sales Tax Fri, 02 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153463