https://www.taxtmi.com/caselaws?id=161287 The court upheld the levy of purchase tax on the sale of chillies under section 7-A of the TNGST Act, confirming it as a local sale and the penultimate sale under section 5(3) of the CST Act. The tax on the sale of jaggery was also upheld due to lack of proof of export. However, the penalty for suppression of turnover was set aside, and the matter was remanded for reconsideration. The writ petition was dismissed. en-us Tue, 18 Sep 2001 00:00:00 +0530 Mon, 13 Jan 2014 17:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161287 The court upheld the levy of purchase tax on the sale of chillies under section 7-A of the TNGST Act, confirming it as a local sale and the penultimate sale under section 5(3) of the CST Act. The tax on the sale of jaggery was also upheld due to lack of proof of export. However, the penalty for suppression of turnover was set aside, and the matter was remanded for reconsideration. The writ petition was dismissed. Case-Laws VAT and Sales Tax Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161287