https://www.taxtmi.com/caselaws?id=259930 Section 4(4) of the Andhra Pradesh VAT Act was explained as a charging provision permitting purchase tax on taxable goods bought from farmers or unregistered dealers where the inputs are used in exempt outputs, disposed of otherwise than by sale, or sent outside the State otherwise than by sale. The first proviso was treated as a computation mechanism allowing proportionate levy on common inputs only to the extent linked to such outputs. Declared goods remain subject to the CST Act restrictions, so aggregate tax cannot exceed the statutory ceiling. Extended limitation under Section 21(5) requires a proper allegation of wilful evasion, and input tax credit issues under Rule 20 depend on factual examination. en-us Wed, 04 Mar 2015 00:00:00 +0530 Fri, 16 Oct 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259930 Section 4(4) of the Andhra Pradesh VAT Act was explained as a charging provision permitting purchase tax on taxable goods bought from farmers or unregistered dealers where the inputs are used in exempt outputs, disposed of otherwise than by sale, or sent outside the State otherwise than by sale. The first proviso was treated as a computation mechanism allowing proportionate levy on common inputs only to the extent linked to such outputs. Declared goods remain subject to the CST Act restrictions, so aggregate tax cannot exceed the statutory ceiling. Extended limitation under Section 21(5) requires a proper allegation of wilful evasion, and input tax credit issues under Rule 20 depend on factual examination. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259930