https://www.taxtmi.com/caselaws?id=181017 A notification under section 41 of the Bombay Sales Tax Act, 1959 was construed as not overriding the fixed purchase tax under section 13AA on raw materials used in manufacture where the finished goods were despatched to branches outside the State. Section 13AA was treated as a special charging provision imposing an additional two per cent purchase tax in specified cases, enacted to protect revenue where concessional raw material purchases were followed by branch transfers rather than local sales. Applying harmonious construction and the mischief rule, the exemption notification was held to operate within the general rate structure but not to displace the specific levy under section 13AA. The dealer therefore remained liable to purchase tax at the fixed rate, not the reduced rate. en-us Mon, 01 Jun 2015 00:00:00 +0530 Wed, 06 Apr 2016 09:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181017 A notification under section 41 of the Bombay Sales Tax Act, 1959 was construed as not overriding the fixed purchase tax under section 13AA on raw materials used in manufacture where the finished goods were despatched to branches outside the State. Section 13AA was treated as a special charging provision imposing an additional two per cent purchase tax in specified cases, enacted to protect revenue where concessional raw material purchases were followed by branch transfers rather than local sales. Applying harmonious construction and the mischief rule, the exemption notification was held to operate within the general rate structure but not to displace the specific levy under section 13AA. The dealer therefore remained liable to purchase tax at the fixed rate, not the reduced rate. Case-Laws VAT and Sales Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181017