https://www.taxtmi.com/caselaws?id=168059 Purchase tax liability under entry 6 of Schedule III to the Andhra Pradesh General Sales Tax Act, 1957 depends on the statutory levy point and the factual basis for shifting liability. Where the oil miller is the purchaser, liability does not automatically move to the last dealer merely because another dealer enjoyed exemption; section 6A applies only if its conditions are satisfied, including consumption in manufacture, disposal otherwise than by sale in the State, or dispatch outside the State. A revisional authority also cannot fasten liability on a ground not disclosed in the show-cause notice, as prior notice and opportunity to meet the proposed basis of enhancement are required. en-us Thu, 09 Feb 2012 00:00:00 +0530 Fri, 09 Jan 2015 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168059 Purchase tax liability under entry 6 of Schedule III to the Andhra Pradesh General Sales Tax Act, 1957 depends on the statutory levy point and the factual basis for shifting liability. Where the oil miller is the purchaser, liability does not automatically move to the last dealer merely because another dealer enjoyed exemption; section 6A applies only if its conditions are satisfied, including consumption in manufacture, disposal otherwise than by sale in the State, or dispatch outside the State. A revisional authority also cannot fasten liability on a ground not disclosed in the show-cause notice, as prior notice and opportunity to meet the proposed basis of enhancement are required. Case-Laws VAT and Sales Tax Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168059