https://www.taxtmi.com/caselaws?id=127531 A conditional deduction under section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947 allowed exclusion from taxable turnover only so long as goods purchased for resale in Orissa were in fact so used; once the undertaking in the registration certificate was breached, the statute required the sale price to be included in the purchaser's taxable turnover. The transactions were not shown to be inter-State trade or commerce, so Article 286(2) did not bar assessment. Article 286(1)(a) also did not prevent tax on the first sale within Orissa where the statutory condition attached to the deduction had failed, and the inclusion of the amounts in taxable turnover was upheld as valid. en-us Wed, 01 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 18:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127531 A conditional deduction under section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947 allowed exclusion from taxable turnover only so long as goods purchased for resale in Orissa were in fact so used; once the undertaking in the registration certificate was breached, the statute required the sale price to be included in the purchaser's taxable turnover. The transactions were not shown to be inter-State trade or commerce, so Article 286(2) did not bar assessment. Article 286(1)(a) also did not prevent tax on the first sale within Orissa where the statutory condition attached to the deduction had failed, and the inclusion of the amounts in taxable turnover was upheld as valid. Case-Laws VAT and Sales Tax Wed, 01 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127531