https://www.taxtmi.com/caselaws?id=218480 Purchase tax remained payable where a manufacturer bought declared goods within Haryana as the last purchaser and consumed them as raw material in manufacture; the taxable event was the purchase of the raw material, not the later despatch of finished goods outside the State by stock transfer. The fact that tax on the finished goods was not triggered by an intra-State sale did not alter the nature of the levy, and liability could not be avoided merely because the manufactured goods were transferred otherwise than by sale. en-us Thu, 05 Jan 2012 00:00:00 +0530 Thu, 25 Sep 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218480 Purchase tax remained payable where a manufacturer bought declared goods within Haryana as the last purchaser and consumed them as raw material in manufacture; the taxable event was the purchase of the raw material, not the later despatch of finished goods outside the State by stock transfer. The fact that tax on the finished goods was not triggered by an intra-State sale did not alter the nature of the levy, and liability could not be avoided merely because the manufactured goods were transferred otherwise than by sale. Case-Laws VAT and Sales Tax Thu, 05 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218480