https://www.taxtmi.com/caselaws?id=160249 Purchase tax was attracted on hoop iron bought for use as packing material in a works contract because the supplier was found to be bogus and the transaction had not suffered tax at the earlier point of sale. The goods were consumed in the execution of the contract and were not sold in a manner attracting tax under the general charging provisions at the relevant time, so section 7-A(1)(b) operated as a charging provision to prevent tax leakage. On those facts, the purchase turnover was validly exigible to purchase tax and the levy was upheld. en-us Mon, 02 Aug 1999 00:00:00 +0530 Thu, 12 Dec 2013 18:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160249 Purchase tax was attracted on hoop iron bought for use as packing material in a works contract because the supplier was found to be bogus and the transaction had not suffered tax at the earlier point of sale. The goods were consumed in the execution of the contract and were not sold in a manner attracting tax under the general charging provisions at the relevant time, so section 7-A(1)(b) operated as a charging provision to prevent tax leakage. On those facts, the purchase turnover was validly exigible to purchase tax and the levy was upheld. Case-Laws VAT and Sales Tax Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160249