https://www.taxtmi.com/caselaws?id=770582 Goods exempt from sales tax remain goods liable to tax as a class for the purposes of purchase tax under the Kerala and Tamil Nadu enactments. The exemption of the seller does not remove the underlying taxability of the goods, and purchase tax may be levied on the purchaser when the statutory conditions are met, including use in manufacture, disposal otherwise than by sale in the State, or despatch outside the State otherwise than in inter-State trade or commerce. The provisions were also treated as constitutionally valid purchase tax levies, not taxes on manufacture, consignment, or inter-State movement, and within State legislative competence. en-us Fri, 09 May 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770582 Goods exempt from sales tax remain goods liable to tax as a class for the purposes of purchase tax under the Kerala and Tamil Nadu enactments. The exemption of the seller does not remove the underlying taxability of the goods, and purchase tax may be levied on the purchaser when the statutory conditions are met, including use in manufacture, disposal otherwise than by sale in the State, or despatch outside the State otherwise than in inter-State trade or commerce. The provisions were also treated as constitutionally valid purchase tax levies, not taxes on manufacture, consignment, or inter-State movement, and within State legislative competence. Case-Laws VAT / Sales Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770582