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1994 (10) TMI 259 - SC - VAT and Sales TaxWhether the petitioner - sugar mills is liable to pay the purchase tax on the sugarcane purchased by it from the growers of sugarcane? Held that:- Appeal dismissed. To determine what precisely is exempted under section 6, one must have regard to the language of section 6. Section 6, as pointed out hereinbefore, only exempts the sale of the goods in Schedule B from tax thereon. There are no words in section 6 which serve to exempt the purchase of such goods also from tax. It, therefore, follows that when section 4 speaks of "every dealer except one who is dealing exclusively in goods declared tax-free under section 6", the exception refers to a dealer who is engaged exclusively in the sale of goods mentioned in section 6 read with Schedule B and not to any other dealer.
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