Q: Can I purchase from the Mac App store for another user as a gift?

Mac and iPad are different OS.

You can use Mac's iTunes Store to make the gift for iPad.

See Gift an Item  Here  >  http://support.apple.com/kb/HT2736

You will need a Credit Card assiciated with Your Account to use this...

Send her a gift card: http://store.apple.com/us/personalize/itunes

It can be used for App Store and iTunes Store purchases.

Technically you cannot "give" apps, since technically, you cannot "own" them to begin with.

You use Mac iTunes to do that. Check AnaMusic link response.

Message was edited by: ckuan

You purchase those in the App Store of iTunes.

Purchases for Mac computers are made in the Mac App Store.

r_e_x_t_r wrote:

 

... How do I go about the purchase?

Please see the Link posted above on how to Purchase. All the Steps are there.

On the iPad .... Search for and find one of the Apps in the app store. Tap on the app icon. When the app description window pops up - tap the arrow icon in the upper right corner of the description window. Select Gift.

I think OP has a Mac and wanted to make a gift to iPad.

Could be. The question mentions Mac App Store and the tagline shows iPad2.  Not very clear to me what the OP was using and since the tagline showed iPad2, I made an assumption.

Now we have covered all of the bases just in case.