https://www.taxtmi.com/caselaws?id=155844 Jaggery purchased from an agriculturist who was not a registered dealer fell within the proviso to item 1 of the Fifth Schedule, so purchase tax was leviable because the statutory condition turned on the seller's registration status, not on any broader dealer liability. The temporary omission of jaggery from rule 5(2) of the Andhra Pradesh General Sales Tax Rules, 1957 did not defeat the levy, because the Fifth Schedule itself fixed the taxable event and rate and the machinery provisions remained capable of determining and collecting the tax. The purchase levy on jaggery therefore continued to operate during the relevant period. en-us Tue, 09 Feb 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155844 Jaggery purchased from an agriculturist who was not a registered dealer fell within the proviso to item 1 of the Fifth Schedule, so purchase tax was leviable because the statutory condition turned on the seller's registration status, not on any broader dealer liability. The temporary omission of jaggery from rule 5(2) of the Andhra Pradesh General Sales Tax Rules, 1957 did not defeat the levy, because the Fifth Schedule itself fixed the taxable event and rate and the machinery provisions remained capable of determining and collecting the tax. The purchase levy on jaggery therefore continued to operate during the relevant period. Case-Laws VAT and Sales Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155844