https://www.taxtmi.com/caselaws?id=158584 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as an independent charging and remedial provision designed to prevent leakage of tax where goods, though otherwise taxable, do not suffer tax because of exemption or other statutory reasons and are later consumed or otherwise rendered unavailable for taxation in the State. An exemption relating to the sale of coconuts and copra did not extend to the assessee's purchase liability, and an exemption notification for purchases by persons other than oil millers did not exclude Section 7-A where its conditions were met. The earlier precedent relied on concerned sale, not purchase, and was therefore inapplicable. The oil miller was liable to purchase tax and the contrary view was unsustainable. en-us Mon, 12 Jul 2010 00:00:00 +0530 Sat, 04 Oct 2014 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158584 Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as an independent charging and remedial provision designed to prevent leakage of tax where goods, though otherwise taxable, do not suffer tax because of exemption or other statutory reasons and are later consumed or otherwise rendered unavailable for taxation in the State. An exemption relating to the sale of coconuts and copra did not extend to the assessee's purchase liability, and an exemption notification for purchases by persons other than oil millers did not exclude Section 7-A where its conditions were met. The earlier precedent relied on concerned sale, not purchase, and was therefore inapplicable. The oil miller was liable to purchase tax and the contrary view was unsustainable. Case-Laws VAT and Sales Tax Mon, 12 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158584