https://www.taxtmi.com/caselaws?id=100184 Goods obtained tax-free on a certificate for resale in Orissa attracted tax on the first sale when the stated resale condition was not fulfilled. The purchaser did not resell the timber and sleepers in the State but exported them outside it, so the exemption failed and the proviso to section 5(2)(a)(ii) of the Orissa Sales Tax Act applied. The levy was treated as independent of the later supply to the Sleeper Control Officer and was not barred as an inter-State sale under Article 286. The earlier authorities' finding of tax liability was upheld and no referable question of law survived. en-us Mon, 26 Oct 1964 00:00:00 +0530 Sat, 21 Sep 2013 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100184 Goods obtained tax-free on a certificate for resale in Orissa attracted tax on the first sale when the stated resale condition was not fulfilled. The purchaser did not resell the timber and sleepers in the State but exported them outside it, so the exemption failed and the proviso to section 5(2)(a)(ii) of the Orissa Sales Tax Act applied. The levy was treated as independent of the later supply to the Sleeper Control Officer and was not barred as an inter-State sale under Article 286. The earlier authorities' finding of tax liability was upheld and no referable question of law survived. Case-Laws VAT and Sales Tax Mon, 26 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100184