Purchase Tax Not Attributable to Buyer Where Vendor is Taxable but did not pay the tax
Last updated: 12 January 2026
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of M/s Light Roofing Limited v. State of Tamil Nadu & Ors. [W.P. Nos. 19625 to 19628 of 2008 and MP. Nos. 1, 1 & 1 of 2008, order dated November 03, 2025] held that purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959, does not arise on the purchaser merely because the vendor did not pay the tax, when the transaction is otherwise one in which tax is actually payable by the vendor under the Act.
Citation :
W.P. Nos. 19625 to 19628 of 2008 and MP. Nos. 1, 1 & 1 of 2008, order dated November 03, 2025
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Bimal Jain
Published in GST
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