https://www.taxtmi.com/caselaws?id=158676 Minerals extracted under a mining lease were treated as a profit a prendre, meaning a right to take a benefit arising out of land and not a purchase of goods. On that basis, the essential element of sale or purchase was absent, because the assessee did not buy the minerals from another person but extracted them under rights granted in the lease. Section 7-A of the Tamil Nadu General Sales Tax Act was therefore inapplicable, as its levy depends on a taxable purchase of goods followed by consumption or other specified treatment. The value of the extracted minerals could not be brought to purchase turnover under Entry 54 of List II. en-us Wed, 25 Apr 2007 00:00:00 +0530 Mon, 10 Mar 2014 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158676 Minerals extracted under a mining lease were treated as a profit a prendre, meaning a right to take a benefit arising out of land and not a purchase of goods. On that basis, the essential element of sale or purchase was absent, because the assessee did not buy the minerals from another person but extracted them under rights granted in the lease. Section 7-A of the Tamil Nadu General Sales Tax Act was therefore inapplicable, as its levy depends on a taxable purchase of goods followed by consumption or other specified treatment. The value of the extracted minerals could not be brought to purchase turnover under Entry 54 of List II. Case-Laws VAT and Sales Tax Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158676