https://www.taxtmi.com/caselaws?id=103776 A sale in the course of inter-State trade cannot be treated as an inside-State sale under the Orissa Sales Tax Act, because such a transaction necessarily involves movement of goods from one State to another under the contract. Where a registered dealer purchases goods on the declared footing of resale within Orissa but instead resells them outside the State, the proviso to section 5(2)(A)(a)(ii) applies and tax liability arises. The burden of proving compliance with the declared intra-State resale purpose rests on the assessee, not the taxing authority. en-us Mon, 18 Jul 1994 00:00:00 +0530 Thu, 10 Dec 2015 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103776 A sale in the course of inter-State trade cannot be treated as an inside-State sale under the Orissa Sales Tax Act, because such a transaction necessarily involves movement of goods from one State to another under the contract. Where a registered dealer purchases goods on the declared footing of resale within Orissa but instead resells them outside the State, the proviso to section 5(2)(A)(a)(ii) applies and tax liability arises. The burden of proving compliance with the declared intra-State resale purpose rests on the assessee, not the taxing authority. Case-Laws VAT and Sales Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103776