https://www.taxtmi.com/caselaws?id=161610 A procurement agent purchasing levy rice and despatching it outside Karnataka may attract purchase tax under Section 6 of the Karnataka Sales Tax Act, 1957, because that provision operates independently where goods are purchased in circumstances in which no tax is leviable on the sale price and are then moved outside the State. The second proviso to Section 5(4) deems the relevant sale structure for levy purposes, but does not exclude purchase tax on that basis. The third proviso permits reimbursement of tax already suffered on paddy only on a proper claim supported by proof before the assessing authority; absent such a claim, deduction cannot be claimed in assessment, though refund may still be sought in accordance with law. en-us Wed, 17 Sep 2003 00:00:00 +0530 Sat, 01 Feb 2014 17:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161610 A procurement agent purchasing levy rice and despatching it outside Karnataka may attract purchase tax under Section 6 of the Karnataka Sales Tax Act, 1957, because that provision operates independently where goods are purchased in circumstances in which no tax is leviable on the sale price and are then moved outside the State. The second proviso to Section 5(4) deems the relevant sale structure for levy purposes, but does not exclude purchase tax on that basis. The third proviso permits reimbursement of tax already suffered on paddy only on a proper claim supported by proof before the assessing authority; absent such a claim, deduction cannot be claimed in assessment, though refund may still be sought in accordance with law. Case-Laws VAT and Sales Tax Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161610