https://www.taxtmi.com/caselaws?id=156597 Purchase tax liability arose where goods purchased in the State were despatched outside the State by way of export and the transaction was not in the course of inter-State trade or commerce. Section 7-A(1)(b) was confined to disposal otherwise than by sale in the State, while section 7-A(1)(c) governed despatch outside the State. The Court treated export despatch as falling within section 7-A(1)(c), held the earlier Tribunal view distinguishable, and restored the levy of purchase tax. The contrary orders of the Tribunal and appellate authority were held unsustainable. en-us Thu, 14 Mar 1991 00:00:00 +0530 Sat, 21 Sep 2013 18:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156597 Purchase tax liability arose where goods purchased in the State were despatched outside the State by way of export and the transaction was not in the course of inter-State trade or commerce. Section 7-A(1)(b) was confined to disposal otherwise than by sale in the State, while section 7-A(1)(c) governed despatch outside the State. The Court treated export despatch as falling within section 7-A(1)(c), held the earlier Tribunal view distinguishable, and restored the levy of purchase tax. The contrary orders of the Tribunal and appellate authority were held unsustainable. Case-Laws VAT and Sales Tax Thu, 14 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156597