https://www.taxtmi.com/caselaws?id=782220 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 was held not to arise merely because the seller failed to remit tax on a sale that was otherwise taxable. The court treated Section 7A as a separate charging provision applicable only where the purchase is made in circumstances in which no tax is legally payable on the sale. Because the vendors' sales were taxable and the purchaser had already used the goods in manufacture and paid tax on the finished products, the Revenue had to proceed against the vendors rather than fasten purchase tax on the buyer. The levy on the purchaser was therefore unsustainable and the assessment could not stand. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782220 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 was held not to arise merely because the seller failed to remit tax on a sale that was otherwise taxable. The court treated Section 7A as a separate charging provision applicable only where the purchase is made in circumstances in which no tax is legally payable on the sale. Because the vendors' sales were taxable and the purchaser had already used the goods in manufacture and paid tax on the finished products, the Revenue had to proceed against the vendors rather than fasten purchase tax on the buyer. The levy on the purchaser was therefore unsustainable and the assessment could not stand. Case-Laws VAT / Sales Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782220