https://www.taxtmi.com/caselaws?id=165322 Paddy purchased by a rice mill from unregistered or undisclosed sources attracted purchase tax under section 5A because paddy and rice are declared goods and the exemption on finished rice did not remove liability on the raw material. The levy was therefore valid. The exemption certificate for rice products also had to be worked out on the overall tax incidence, so the section 5A tax on paddy could be adjusted in computing the exemption, with the assessing authority required to recalculate the relief for the relevant years according to that method. en-us Mon, 15 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165322 Paddy purchased by a rice mill from unregistered or undisclosed sources attracted purchase tax under section 5A because paddy and rice are declared goods and the exemption on finished rice did not remove liability on the raw material. The levy was therefore valid. The exemption certificate for rice products also had to be worked out on the overall tax incidence, so the section 5A tax on paddy could be adjusted in computing the exemption, with the assessing authority required to recalculate the relief for the relevant years according to that method. Case-Laws VAT and Sales Tax Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165322