https://www.taxtmi.com/caselaws?id=284704 Section 5-A of the H.P. General Sales Tax Act, 1968 was confined by its opening words to goods other than those in Schedule B, so it could not be used to levy purchase tax on exempt agricultural produce such as maize purchased directly from the grower. The later language of the section could not expand its scope beyond that plain limitation. The document also states that the maize was bought in the principal's account, with orders, packing material and transport arranged by the principal, supporting an agency relationship. On those facts, the petitioner acted only as agent, and no purchase tax was leviable against it. en-us Fri, 14 Mar 2008 00:00:00 +0530 Thu, 05 Dec 2019 12:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284704 Section 5-A of the H.P. General Sales Tax Act, 1968 was confined by its opening words to goods other than those in Schedule B, so it could not be used to levy purchase tax on exempt agricultural produce such as maize purchased directly from the grower. The later language of the section could not expand its scope beyond that plain limitation. The document also states that the maize was bought in the principal's account, with orders, packing material and transport arranged by the principal, supporting an agency relationship. On those facts, the petitioner acted only as agent, and no purchase tax was leviable against it. Case-Laws VAT and Sales Tax Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284704