https://www.taxtmi.com/caselaws?id=155213 Section 6-A of the Andhra Pradesh General Sales Tax Act applies where taxable goods are purchased in circumstances in which no tax is payable under section 5 or section 6, and it operates to prevent tax leakage and evasion. On the stated facts, gum purchased from a registered dealer who did not collect tax because he acted as agent of the agriculturist producer, and bought by a dealer in the course of business, fell within clause (i). The subsequent despatch of the goods outside the State for sale also attracted clause (c). The levy of purchase tax under section 6-A was therefore upheld. en-us Thu, 23 Apr 1987 00:00:00 +0530 Mon, 02 Sep 2013 13:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155213 Section 6-A of the Andhra Pradesh General Sales Tax Act applies where taxable goods are purchased in circumstances in which no tax is payable under section 5 or section 6, and it operates to prevent tax leakage and evasion. On the stated facts, gum purchased from a registered dealer who did not collect tax because he acted as agent of the agriculturist producer, and bought by a dealer in the course of business, fell within clause (i). The subsequent despatch of the goods outside the State for sale also attracted clause (c). The levy of purchase tax under section 6-A was therefore upheld. Case-Laws VAT and Sales Tax Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155213