https://www.taxtmi.com/caselaws?id=127365 Exemption under Notification No. 1011 dated 28 May 1949 applied only where, at the time the contract of sale or purchase was made, the goods were actually in Cochin State. The assessee, treated as the first dealer under Rule 4A(1) read with Rule 4(1) of the Turnover Rules, had to prove that condition to qualify for relief on cotton yarn purchased in Cochin State and sold in Madras State. The evidence was found insufficient to establish that the goods were in Cochin State when the agreements to sell were entered into, so the exemption claim failed. en-us Mon, 07 Mar 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127365 Exemption under Notification No. 1011 dated 28 May 1949 applied only where, at the time the contract of sale or purchase was made, the goods were actually in Cochin State. The assessee, treated as the first dealer under Rule 4A(1) read with Rule 4(1) of the Turnover Rules, had to prove that condition to qualify for relief on cotton yarn purchased in Cochin State and sold in Madras State. The evidence was found insufficient to establish that the goods were in Cochin State when the agreements to sell were entered into, so the exemption claim failed. Case-Laws VAT and Sales Tax Mon, 07 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127365