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Section 3(2)

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Madras high court holds that “levy of purchase tax is impermissible when the sale itself is liable to tax” — Court quashes Tribunal order and confirms that Section 7A cannot be invoked solely because the seller failed to remit tax
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Madras high court holds that “levy of purchase tax is impermissible when the sale itself is liable to tax” — Court quashes Tribunal order and confirms that Section 7A cannot be invoked solely because the seller failed to remit tax

Court’s decision The Madras High Court allowed the writ petitions and set aside the Tribunal’s order affirming the levy of purchase tax under Section 7A of the Tamil Nadu General…
Posted by Rawlaw November 30, 2025

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