https://www.taxtmi.com/caselaws?id=249666 Purchase tax under section 6A of the Andhra Pradesh General Sales Tax Act, 1957 could not be levied on burnt lime purchased from exempted selling dealers. The Court held that burnt lime remained taxable under the Act, but the exemption granted to the sellers did not alter the basic tax character of the goods or permit purchase tax to be fastened on the buyer merely because tax was not collected at the sale stage. On the facts, section 6A was inapplicable and the purchaser was not liable for the turnover in question. The assessment demands, as sustained in appeal and revision, were therefore unsustainable. en-us Tue, 21 Jan 2014 00:00:00 +0530 Sat, 19 Jul 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249666 Purchase tax under section 6A of the Andhra Pradesh General Sales Tax Act, 1957 could not be levied on burnt lime purchased from exempted selling dealers. The Court held that burnt lime remained taxable under the Act, but the exemption granted to the sellers did not alter the basic tax character of the goods or permit purchase tax to be fastened on the buyer merely because tax was not collected at the sale stage. On the facts, section 6A was inapplicable and the purchaser was not liable for the turnover in question. The assessment demands, as sustained in appeal and revision, were therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 21 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249666