https://www.taxtmi.com/caselaws?id=343117 Purchase tax under Section 12 of the Assam Value Added Tax Act, 2003 could not be levied on supari dispatched outside the State because tax remained leviable on its sale under Section 10. Section 12 applies only when the dealer purchases taxable goods in circumstances where no tax is leviable on the sale price, so the statutory precondition for purchase tax was absent. The distinction between levy and collection was material: non-collection of tax did not negate the existence of levy or liability. The assessment and appellate orders were therefore unsustainable. en-us Thu, 11 May 2017 00:00:00 +0530 Tue, 04 Sep 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343117 Purchase tax under Section 12 of the Assam Value Added Tax Act, 2003 could not be levied on supari dispatched outside the State because tax remained leviable on its sale under Section 10. Section 12 applies only when the dealer purchases taxable goods in circumstances where no tax is leviable on the sale price, so the statutory precondition for purchase tax was absent. The distinction between levy and collection was material: non-collection of tax did not negate the existence of levy or liability. The assessment and appellate orders were therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343117