https://www.taxtmi.com/caselaws?id=247869 Purchase tax under Section 7-A of the Tamil Nadu General Sales Tax Act applies only where the goods are otherwise liable to tax under the Act. A seller's exemption under Section 17(1) does not, by itself, remove the purchaser's liability when the exemption is qualified, restricted, or dealer-specific and the statutory conditions for purchase tax are met, including consumption in manufacture. The post-amendment wording of Section 7-A was treated as continuing this principle. The assessee was therefore liable to purchase tax, and the seller's exemption did not shield the purchaser from liability. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 19 Sep 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247869 Purchase tax under Section 7-A of the Tamil Nadu General Sales Tax Act applies only where the goods are otherwise liable to tax under the Act. A seller's exemption under Section 17(1) does not, by itself, remove the purchaser's liability when the exemption is qualified, restricted, or dealer-specific and the statutory conditions for purchase tax are met, including consumption in manufacture. The post-amendment wording of Section 7-A was treated as continuing this principle. The assessee was therefore liable to purchase tax, and the seller's exemption did not shield the purchaser from liability. Case-Laws VAT and Sales Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247869