https://www.taxtmi.com/caselaws?id=155097 State purchase tax on locally purchased raw material used in manufacture for export was upheld because the taxable event was the purchase in the State, not the later export sale. The levy under the Haryana General Sales Tax Act was held not repugnant to the Central Sales Tax Act or Article 286, and the constitutional challenges under Articles 14, 19(1)(g) and 300-A failed because the classification between direct exporters and dealers selling through exporters was reasonable. Section 5(3) of the Central Sales Tax Act was held to be an independent deeming provision and could not be read into Section 5(1) or the State exemption scheme to extend export exemption. en-us Tue, 08 Jul 1986 00:00:00 +0530 Sat, 31 Aug 2013 14:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155097 State purchase tax on locally purchased raw material used in manufacture for export was upheld because the taxable event was the purchase in the State, not the later export sale. The levy under the Haryana General Sales Tax Act was held not repugnant to the Central Sales Tax Act or Article 286, and the constitutional challenges under Articles 14, 19(1)(g) and 300-A failed because the classification between direct exporters and dealers selling through exporters was reasonable. Section 5(3) of the Central Sales Tax Act was held to be an independent deeming provision and could not be read into Section 5(1) or the State exemption scheme to extend export exemption. Case-Laws VAT and Sales Tax Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155097