https://www.taxtmi.com/caselaws?id=167944 Purchase tax was held inapplicable to jelly used in ready mix concrete where the material came from the assessee's own leased quarry and no outside purchase was shown, but it was upheld for sand purchased from unregistered dealers. The double-levy objection on resale tax also failed because the records showed due deduction for the sub-contractor, so the facts did not support taxation of both contractor and sub-contractor on the same turnover. The revision succeeded only for the sand component, while the remaining findings were sustained. en-us Fri, 12 Oct 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167944 Purchase tax was held inapplicable to jelly used in ready mix concrete where the material came from the assessee's own leased quarry and no outside purchase was shown, but it was upheld for sand purchased from unregistered dealers. The double-levy objection on resale tax also failed because the records showed due deduction for the sub-contractor, so the facts did not support taxation of both contractor and sub-contractor on the same turnover. The revision succeeded only for the sand component, while the remaining findings were sustained. Case-Laws VAT and Sales Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167944