https://www.taxtmi.com/caselaws?id=163504 Purchase tax was not leviable on raw materials used to manufacture goods later sold to exporters where the manufactured goods were ultimately disposed of by local sale, inter-State sale, or sale in the course of export within the meaning of the Haryana sales tax scheme read with the Central Sales Tax Act. The later decision in Monga Rice Mill was treated as inapplicable to the relevant assessment year and to the wording of section 9(1)(b) as it stood in 1982-83. Once the purchase tax demand failed, the consequential levy of interest and penalty also could not survive. en-us Tue, 12 Oct 2004 00:00:00 +0530 Thu, 03 Apr 2014 16:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163504 Purchase tax was not leviable on raw materials used to manufacture goods later sold to exporters where the manufactured goods were ultimately disposed of by local sale, inter-State sale, or sale in the course of export within the meaning of the Haryana sales tax scheme read with the Central Sales Tax Act. The later decision in Monga Rice Mill was treated as inapplicable to the relevant assessment year and to the wording of section 9(1)(b) as it stood in 1982-83. Once the purchase tax demand failed, the consequential levy of interest and penalty also could not survive. Case-Laws VAT and Sales Tax Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163504