https://www.taxtmi.com/caselaws?id=164249 Rice sheller units exempt from sales tax on finished rice remained liable to purchase tax on paddy bought as the last purchaser, because purchase tax arises at the stage of last purchase of declared goods under the Haryana General Sales Tax Act, 1973, and is a distinct levy from sales tax on the finished product. The exemption under section 13B and rule 28A was confined to sales tax and did not extend to purchase tax. The statutory scheme, including the relevant rules and levy provisions, allowed adjustment only as prescribed by law; it did not permit avoidance of purchase tax. Note (i) to Schedule III of the Levy Order was treated as making the rice price inclusive of purchase tax and mandi charges. en-us Wed, 14 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164249 Rice sheller units exempt from sales tax on finished rice remained liable to purchase tax on paddy bought as the last purchaser, because purchase tax arises at the stage of last purchase of declared goods under the Haryana General Sales Tax Act, 1973, and is a distinct levy from sales tax on the finished product. The exemption under section 13B and rule 28A was confined to sales tax and did not extend to purchase tax. The statutory scheme, including the relevant rules and levy provisions, allowed adjustment only as prescribed by law; it did not permit avoidance of purchase tax. Note (i) to Schedule III of the Levy Order was treated as making the rice price inclusive of purchase tax and mandi charges. Case-Laws VAT and Sales Tax Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164249