https://www.taxtmi.com/caselaws?id=243982 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act applies where goods purchased under a conditional sales tax exemption do not suffer tax at the first taxable point and are then consumed in manufacture. The exemption notification does not displace the statutory charge under Section 7A, because the scheme ensures tax is collected at least once and prevents revenue leakage. Accordingly, the reassessment and levy of purchase tax were upheld in favour of the Revenue. en-us Thu, 22 Sep 2011 00:00:00 +0530 Thu, 25 Sep 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243982 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act applies where goods purchased under a conditional sales tax exemption do not suffer tax at the first taxable point and are then consumed in manufacture. The exemption notification does not displace the statutory charge under Section 7A, because the scheme ensures tax is collected at least once and prevents revenue leakage. Accordingly, the reassessment and levy of purchase tax were upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243982