https://www.taxtmi.com/caselaws?id=102306 The expression "resale within the State" in a declaration form must be construed in the same sense as under the State sales tax law, including the deeming rule in section 4(2) of the Central Sales Tax Act, 1956. Where specific and ascertained goods are situated in the State at the time of the resale contract, the resale is deemed to take place inside the State. That character is not lost merely because the same transaction is also an inter-State sale under section 3 of the Central Sales Tax Act, 1956. Accordingly, a resale may satisfy the declaration even if it is inter-State for another statutory purpose, and the purchase price is not includible in taxable turnover for alleged breach of the declaration. en-us Mon, 23 Sep 1985 00:00:00 +0530 Mon, 21 Jul 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102306 The expression "resale within the State" in a declaration form must be construed in the same sense as under the State sales tax law, including the deeming rule in section 4(2) of the Central Sales Tax Act, 1956. Where specific and ascertained goods are situated in the State at the time of the resale contract, the resale is deemed to take place inside the State. That character is not lost merely because the same transaction is also an inter-State sale under section 3 of the Central Sales Tax Act, 1956. Accordingly, a resale may satisfy the declaration even if it is inter-State for another statutory purpose, and the purchase price is not includible in taxable turnover for alleged breach of the declaration. Case-Laws VAT and Sales Tax Mon, 23 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102306