MURLI MANOHAR AND CO. AND ANR. vs STATE OF HARYANA AND ANR. ETC. ETC.

The Supreme Court addressed the applicability of Sections 9(1) and 24 of the Haryana Sales Tax Act, 1973, and Sections 5(1) and 5(3) of the Central Sales Tax Act, 1956, regarding the tax liability of registered dealers who purchased raw materials without paying tax and sold manufactured goods to dealers exporting them outside India. The Court held that the sales in question did not qualify as 'export sales' under Section 5(1) and thus the appellants were liable to pay purchase tax under Section 9(1). The Court affirmed the High Court's decision rejecting the assessee's claims for exemption from tax.