https://www.taxtmi.com/caselaws?id=284914 Section 12 of the Tamil Nadu VAT Act was construed strictly as a charging provision, and liability to purchase tax was found to arise where the goods purchased were subsequently transferred outside the State to branches or agents. The court distinguished between exempt goods and an exempt transaction: Entry 68 of Part B of the Fourth Schedule exempted only the sale transaction of pulses and grams when the seller's turnover was below the prescribed limit, but did not make the goods non-taxable for all purposes. Because the petitioners bought the goods and despatched them outside the State, the case fell within Section 12(1)(c), so purchase tax applied and the challenge to the notices and assessment orders failed. en-us Thu, 06 Dec 2018 00:00:00 +0530 Tue, 17 Dec 2019 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284914 Section 12 of the Tamil Nadu VAT Act was construed strictly as a charging provision, and liability to purchase tax was found to arise where the goods purchased were subsequently transferred outside the State to branches or agents. The court distinguished between exempt goods and an exempt transaction: Entry 68 of Part B of the Fourth Schedule exempted only the sale transaction of pulses and grams when the seller's turnover was below the prescribed limit, but did not make the goods non-taxable for all purposes. Because the petitioners bought the goods and despatched them outside the State, the case fell within Section 12(1)(c), so purchase tax applied and the challenge to the notices and assessment orders failed. Case-Laws VAT and Sales Tax Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284914