https://www.taxtmi.com/caselaws?id=158836 Section 6-A of the A.P. General Sales Tax Act imposes purchase tax only when the statutory conditions for levy are cumulatively satisfied. The Andhra Pradesh HC noted that mere purchase of milk from an unregistered dealer, followed by conversion into spray baby milk powder, did not by itself attract the provision. As the milk was not consumed in manufacture for sale in the manner required, was intended for sale, was not otherwise disposed of than by sale in the State, and involved no despatch outside the State, the purchase tax demand was not sustainable. The Tribunal's view was affirmed and the revision failed. en-us Thu, 18 Jul 1996 00:00:00 +0530 Thu, 07 Nov 2013 18:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158836 Section 6-A of the A.P. General Sales Tax Act imposes purchase tax only when the statutory conditions for levy are cumulatively satisfied. The Andhra Pradesh HC noted that mere purchase of milk from an unregistered dealer, followed by conversion into spray baby milk powder, did not by itself attract the provision. As the milk was not consumed in manufacture for sale in the manner required, was intended for sale, was not otherwise disposed of than by sale in the State, and involved no despatch outside the State, the purchase tax demand was not sustainable. The Tribunal's view was affirmed and the revision failed. Case-Laws VAT and Sales Tax Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158836