https://www.taxtmi.com/caselaws?id=181017 The court upheld the Tribunal's decision that the dealer is liable to purchase tax at a rate of two percent under section 13AA of the Bombay Sales Tax Act, rather than the reduced rates under entry A47. The exemption under entry A47 does not extend to the purchase tax imposed under section 13AA. The court emphasized harmonious interpretation of statutes and confirmed the legislative intent to prevent revenue loss from branch transfers of manufactured goods. Both sales tax references were disposed of in favor of the Tribunal, with no order as to costs. 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 The court upheld the Tribunal's decision that the dealer is liable to purchase tax at a rate of two percent under section 13AA of the Bombay Sales Tax Act, rather than the reduced rates under entry A47. The exemption under entry A47 does not extend to the purchase tax imposed under section 13AA. The court emphasized harmonious interpretation of statutes and confirmed the legislative intent to prevent revenue loss from branch transfers of manufactured goods. Both sales tax references were disposed of in favor of the Tribunal, with no order as to costs. Case-Laws VAT and Sales Tax Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181017