https://www.taxtmi.com/caselaws?id=158612 Purchase tax under section 4B of the Punjab General Sales Tax Act, 1948 was held leviable on raw material purchased in India and used to manufacture goods later exported, because export of the finished product does not by itself extinguish liability on the taxable purchase. The Court followed prior rulings applying the same principle to export-oriented manufacturing transactions and read section 4B with section 4(1) as not creating an exemption. A separate exemption claim based on the Additional Duties of Excise (Goods of Special Importance) Act, 1957 failed because it was not properly pleaded and the relevant schedule entry did not cover the raw material taxed under the State Act. en-us Thu, 04 Jul 1996 00:00:00 +0530 Fri, 01 Nov 2013 16:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158612 Purchase tax under section 4B of the Punjab General Sales Tax Act, 1948 was held leviable on raw material purchased in India and used to manufacture goods later exported, because export of the finished product does not by itself extinguish liability on the taxable purchase. The Court followed prior rulings applying the same principle to export-oriented manufacturing transactions and read section 4B with section 4(1) as not creating an exemption. A separate exemption claim based on the Additional Duties of Excise (Goods of Special Importance) Act, 1957 failed because it was not properly pleaded and the relevant schedule entry did not cover the raw material taxed under the State Act. Case-Laws VAT and Sales Tax Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158612