https://www.taxtmi.com/caselaws?id=154449 Purchase tax under the M.P. General Sales Tax Act, 1958 arose only where the dealer bought Schedule II goods in the course of business with a direct nexus to that business, including purchases connected with, incidental to, or ancillary to manufacture. Goods bought for office and garden maintenance lacked the required nexus with the assessee's shoe-upper manufacturing activity, so they were outside the purchase tax net. The HC upheld the Tribunal's view that no purchase tax liability arose on those purchases. en-us Fri, 21 Feb 1986 00:00:00 +0530 Wed, 21 Aug 2013 15:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154449 Purchase tax under the M.P. General Sales Tax Act, 1958 arose only where the dealer bought Schedule II goods in the course of business with a direct nexus to that business, including purchases connected with, incidental to, or ancillary to manufacture. Goods bought for office and garden maintenance lacked the required nexus with the assessee's shoe-upper manufacturing activity, so they were outside the purchase tax net. The HC upheld the Tribunal's view that no purchase tax liability arose on those purchases. Case-Laws VAT and Sales Tax Fri, 21 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154449