https://www.taxtmi.com/caselaws?id=795235 Purchase-tax provisions independently tax taxable goods bought from unregistered dealers and consumed in construction, as consumption "otherwise" covers materials that lose their original identity and are unavailable for further sale or purchase. Sand, gravel and jelly used by works contractors therefore attract purchase tax where no tax was paid at the seller stage. Tax on the deemed sale of goods transferred in a works contract arises from a distinct taxable event and does not displace purchase tax. Deductions for goods purchased from registered dealers that have already borne tax do not extend to untaxed purchases from unregistered dealers. Consequential purchase-tax assessments and penalties are described as within jurisdiction. en-us Thu, 09 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795235 Purchase-tax provisions independently tax taxable goods bought from unregistered dealers and consumed in construction, as consumption "otherwise" covers materials that lose their original identity and are unavailable for further sale or purchase. Sand, gravel and jelly used by works contractors therefore attract purchase tax where no tax was paid at the seller stage. Tax on the deemed sale of goods transferred in a works contract arises from a distinct taxable event and does not displace purchase tax. Deductions for goods purchased from registered dealers that have already borne tax do not extend to untaxed purchases from unregistered dealers. Consequential purchase-tax assessments and penalties are described as within jurisdiction. Case-Laws VAT / Sales Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795235