https://www.taxtmi.com/caselaws?id=233756 Exemption for sprinkler sets under section 49(2) of the Gujarat Sales Tax Act, 1969 operated only to exempt payment of tax on the specified sales; it did not remove the underlying taxability of the goods. Raw materials were purchased against Form 19 for manufacture, and the statutory question was whether the exemption on the finished product breached the purchase conditions attached to that form and section 13(B). The scheme was read to leave the purchase-tax liability dependent on compliance with those conditions, and not on the subsequent exemption granted to the finished goods. The assessee was therefore not liable to pay purchase tax for the relevant assessment years. en-us Fri, 29 Jun 2012 00:00:00 +0530 Tue, 14 May 2013 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233756 Exemption for sprinkler sets under section 49(2) of the Gujarat Sales Tax Act, 1969 operated only to exempt payment of tax on the specified sales; it did not remove the underlying taxability of the goods. Raw materials were purchased against Form 19 for manufacture, and the statutory question was whether the exemption on the finished product breached the purchase conditions attached to that form and section 13(B). The scheme was read to leave the purchase-tax liability dependent on compliance with those conditions, and not on the subsequent exemption granted to the finished goods. The assessee was therefore not liable to pay purchase tax for the relevant assessment years. Case-Laws VAT and Sales Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233756