https://www.taxtmi.com/caselaws?id=160778 Purchase-tax exemption on gold and silver articles bought from unregistered dealers required the manufacturer to prove payment of sales tax on articles manufactured from those purchases. The exemption notification made such tax payment a condition precedent under the Karnataka Sales Tax Act, 1957. Sales of mangalasutras qualifying for Fifth Schedule exemption did not constitute payment of tax by the manufacturer. Earlier decisions concerning notifications with different wording and legislative purposes did not alter this requirement. The exemption was therefore unavailable where no sales tax had been paid on the manufactured articles, and purchase-tax levy applied. en-us Wed, 26 Jun 2002 00:00:00 +0530 Tue, 24 Dec 2013 15:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160778 Purchase-tax exemption on gold and silver articles bought from unregistered dealers required the manufacturer to prove payment of sales tax on articles manufactured from those purchases. The exemption notification made such tax payment a condition precedent under the Karnataka Sales Tax Act, 1957. Sales of mangalasutras qualifying for Fifth Schedule exemption did not constitute payment of tax by the manufacturer. Earlier decisions concerning notifications with different wording and legislative purposes did not alter this requirement. The exemption was therefore unavailable where no sales tax had been paid on the manufactured articles, and purchase-tax levy applied. Case-Laws VAT and Sales Tax Wed, 26 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160778