https://www.taxtmi.com/caselaws?id=101215 A sale by the assessee that does not itself occasion inter-State movement of goods is treated as a sale during movement under section 3(b), not an inter-State sale under section 3(a), so the transaction remains taxable by the State authorities. Exemption under the Government Order issued under section 8(5) was unavailable because the assessee had not itself suffered the local sales tax levy, and payment by the mills did not satisfy that condition. Exemption under section 6(2) also failed because the statutory certificate requirements and proof of purchase by a registered dealer were not established. The Tribunal's purported rectification under section 55 exceeded its limited power and could not stand. en-us Mon, 22 Mar 1976 00:00:00 +0530 Mon, 16 Sep 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101215 A sale by the assessee that does not itself occasion inter-State movement of goods is treated as a sale during movement under section 3(b), not an inter-State sale under section 3(a), so the transaction remains taxable by the State authorities. Exemption under the Government Order issued under section 8(5) was unavailable because the assessee had not itself suffered the local sales tax levy, and payment by the mills did not satisfy that condition. Exemption under section 6(2) also failed because the statutory certificate requirements and proof of purchase by a registered dealer were not established. The Tribunal's purported rectification under section 55 exceeded its limited power and could not stand. Case-Laws VAT and Sales Tax Mon, 22 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101215