https://www.taxtmi.com/caselaws?id=162982 Purchase tax under section 9 of the Haryana General Sales Tax Act, 1973 could not be levied on goods transferred to the assessee's head office and subsequently exported out of India, where the movement to the head office was integrally connected with the export transaction. The High Court applied the earlier binding view that such transfer formed part of the export movement when the goods were in fact exported, so the prior transfer did not justify taxation. On that basis, the levy of purchase tax was unsustainable and was set aside. en-us Fri, 01 Sep 2006 00:00:00 +0530 Wed, 19 Mar 2014 18:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162982 Purchase tax under section 9 of the Haryana General Sales Tax Act, 1973 could not be levied on goods transferred to the assessee's head office and subsequently exported out of India, where the movement to the head office was integrally connected with the export transaction. The High Court applied the earlier binding view that such transfer formed part of the export movement when the goods were in fact exported, so the prior transfer did not justify taxation. On that basis, the levy of purchase tax was unsustainable and was set aside. Case-Laws VAT and Sales Tax Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162982