https://www.taxtmi.com/caselaws?id=163621 Purchase tax under section 5A of the Kerala General Sales Tax Act was payable on green tea leaves bought from unregistered dealers and consumed in manufacturing exported tea. The export of the finished tea did not alter the character of the green tea leaves as a separate commodity, and green tea leaves and manufactured tea were commercially distinct. The exemption under section 5(3) of the Central Sales Tax Act was inapplicable because it covers only purchases or sales made against prior orders for export. The tax scheme was read as preventing cascading tax burden on the final product, and the levy was upheld. en-us Thu, 24 Aug 2006 00:00:00 +0530 Sat, 05 Apr 2014 15:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163621 Purchase tax under section 5A of the Kerala General Sales Tax Act was payable on green tea leaves bought from unregistered dealers and consumed in manufacturing exported tea. The export of the finished tea did not alter the character of the green tea leaves as a separate commodity, and green tea leaves and manufactured tea were commercially distinct. The exemption under section 5(3) of the Central Sales Tax Act was inapplicable because it covers only purchases or sales made against prior orders for export. The tax scheme was read as preventing cascading tax burden on the final product, and the levy was upheld. Case-Laws VAT and Sales Tax Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163621