https://www.taxtmi.com/caselaws?id=159367 Section 18 of the Haryana General Sales Tax Act, 1973 allowed tax on notified goods at the first stage of sale, subject to notification-based conditions. For medicines and pharmaceutical preparations, the 5 May 1973 notification provided that where a manufacturer's first sale in the State was not taxable because the manufacturer was exempt from tax, the earliest successive dealer liable to tax became the taxable stage. On that basis, the earliest liable dealer's subsequent sale was within the notified taxable stage and was not exempt from tax. en-us Thu, 06 Feb 1997 00:00:00 +0530 Fri, 22 Nov 2013 16:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159367 Section 18 of the Haryana General Sales Tax Act, 1973 allowed tax on notified goods at the first stage of sale, subject to notification-based conditions. For medicines and pharmaceutical preparations, the 5 May 1973 notification provided that where a manufacturer's first sale in the State was not taxable because the manufacturer was exempt from tax, the earliest successive dealer liable to tax became the taxable stage. On that basis, the earliest liable dealer's subsequent sale was within the notified taxable stage and was not exempt from tax. Case-Laws VAT and Sales Tax Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159367