https://www.taxtmi.com/caselaws?id=156160 Purchases of gingerly oil-seeds from agriculturists were held taxable under section 7-A of the Tamil Nadu General Sales Tax Act because agriculturists were persons not liable to tax, so purchase tax attached to the buyer. By contrast, turnover said to relate to purchases from shandy dealers or other unregistered dealers could not be taxed under section 7-A where gingerly oil-seeds were declared goods taxable at the first sale under section 4 read with entry 6(ii) of the Second Schedule; in that setting, tax was exigible in the seller's hands, subject to verification of the assessee's purchase particulars on remand. en-us Fri, 05 Jan 1990 00:00:00 +0530 Sat, 14 Sep 2013 13:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156160 Purchases of gingerly oil-seeds from agriculturists were held taxable under section 7-A of the Tamil Nadu General Sales Tax Act because agriculturists were persons not liable to tax, so purchase tax attached to the buyer. By contrast, turnover said to relate to purchases from shandy dealers or other unregistered dealers could not be taxed under section 7-A where gingerly oil-seeds were declared goods taxable at the first sale under section 4 read with entry 6(ii) of the Second Schedule; in that setting, tax was exigible in the seller's hands, subject to verification of the assessee's purchase particulars on remand. Case-Laws VAT and Sales Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156160