https://www.taxtmi.com/caselaws?id=420981 Exemption from sales tax on the sale of rice did not bar levy of purchase tax on paddy used as the input where the Orissa Sales Tax Act expressly authorised purchase tax. The statutory scheme under section 3-B permitted the State to declare goods liable to purchase tax, and the fact that the finished product fell within a tax-free entry did not create immunity for the purchased raw material. The levy on paddy was therefore upheld as valid, absent any constitutional or central statutory prohibition. en-us Mon, 04 Apr 2022 00:00:00 +0530 Fri, 15 Apr 2022 08:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420981 Exemption from sales tax on the sale of rice did not bar levy of purchase tax on paddy used as the input where the Orissa Sales Tax Act expressly authorised purchase tax. The statutory scheme under section 3-B permitted the State to declare goods liable to purchase tax, and the fact that the finished product fell within a tax-free entry did not create immunity for the purchased raw material. The levy on paddy was therefore upheld as valid, absent any constitutional or central statutory prohibition. Case-Laws VAT and Sales Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420981