https://www.taxtmi.com/caselaws?id=167709 Exemption notifications under section 9(1) of the Andhra Pradesh General Sales Tax Act protected purchases made by exempt entities such as Tirumala Tirupathi Devasthanams and a Girijan Society. Because the purchasers were exempt on those transactions, the seller could not be made liable for sales tax merely because the notifications did not expressly name the selling dealer. The analysis relied on the distinction between levy and collection, and on the principle that a purchase-stage exemption in a single-stage taxation scheme prevents indirect recovery from the seller. The result stated in the text is that sales to the exempt purchasers were not taxable in the dealer's hands, with consequential refund or adjustment directed. en-us Wed, 21 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167709 Exemption notifications under section 9(1) of the Andhra Pradesh General Sales Tax Act protected purchases made by exempt entities such as Tirumala Tirupathi Devasthanams and a Girijan Society. Because the purchasers were exempt on those transactions, the seller could not be made liable for sales tax merely because the notifications did not expressly name the selling dealer. The analysis relied on the distinction between levy and collection, and on the principle that a purchase-stage exemption in a single-stage taxation scheme prevents indirect recovery from the seller. The result stated in the text is that sales to the exempt purchasers were not taxable in the dealer's hands, with consequential refund or adjustment directed. Case-Laws VAT and Sales Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167709