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1971 (8) TMI 183 - SC - VAT and Sales TaxWhat is the point of levy of purchase tax in respect of certain transactions relating to purchase of groundnut or groundnut kernel by the assessees-appellants under the Andhra Pradesh General Sales Tax Act, 1957? Held that:- Appeal dismissed. The very act of purchase by a miller attracts the liability to pay tax under section 5 read with Schedule III, item 6. His subsequent dealings in those goods becomes irrelevant. In none of the cases before us it was shown that any of the assessees had purchased groundnuts with a view to sell them. Hence we need not go into the question as to what would be the position in law where a miller purchases some groundnut for milling and the rest for sale.
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