https://www.taxtmi.com/caselaws?id=154035 Section 5A purchase tax applies only where the seller's transaction is not liable to tax; where the seller's turnover exceeds the taxable limit, the purchase does not fall within that levy. On river sand used as raw material, the purchase tax was therefore not sustainable. By contrast, commercially valuable waste material or by-product generated in manufacturing can be sold in the course of business, and its sale value may be taxed accordingly. The sale of waste arising from concrete pipe manufacture was thus taxable. The discussion concludes that purchase tax on river sand failed, while tax on the by-product sale was upheld. en-us Thu, 17 Mar 1983 00:00:00 +0530 Mon, 05 Aug 2013 16:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154035 Section 5A purchase tax applies only where the seller's transaction is not liable to tax; where the seller's turnover exceeds the taxable limit, the purchase does not fall within that levy. On river sand used as raw material, the purchase tax was therefore not sustainable. By contrast, commercially valuable waste material or by-product generated in manufacturing can be sold in the course of business, and its sale value may be taxed accordingly. The sale of waste arising from concrete pipe manufacture was thus taxable. The discussion concludes that purchase tax on river sand failed, while tax on the by-product sale was upheld. Case-Laws VAT and Sales Tax Thu, 17 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154035