https://www.taxtmi.com/caselaws?id=164793 Purchase tax under section 5A was held applicable because the assessee failed to prove that the gold ornaments bought from individual sellers were new goods. The purchase bills lacked the required particulars and did not comply with rule 32(12A), and the surrounding evidence, including the nature of the suppliers and the assessee's own conduct in taxing later sales, pointed to purchases of old gold ornaments. On that basis, the claimed exemption was rejected and the turnover was brought to purchase tax. en-us Wed, 17 Dec 2008 00:00:00 +0530 Wed, 30 Apr 2014 16:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164793 Purchase tax under section 5A was held applicable because the assessee failed to prove that the gold ornaments bought from individual sellers were new goods. The purchase bills lacked the required particulars and did not comply with rule 32(12A), and the surrounding evidence, including the nature of the suppliers and the assessee's own conduct in taxing later sales, pointed to purchases of old gold ornaments. On that basis, the claimed exemption was rejected and the turnover was brought to purchase tax. Case-Laws VAT and Sales Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164793