https://www.taxtmi.com/caselaws?id=127726 A sale completed within Orissa to an intermediary was held not exempt under Article 286 because the dealer's transaction did not itself occasion export or constitute inter-State trade; the later movement of goods under a separate arrangement with mills outside the State was legally distinct and did not change the tax character of the original sale. The Court also held that reference jurisdiction under the local sales tax law was limited to correcting an insufficient statement of case and did not permit a remand for fresh evidence on a new factual plea. The dealer's contention failed and the assessment was upheld. en-us Thu, 21 Nov 1957 00:00:00 +0530 Thu, 14 Mar 2013 18:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127726 A sale completed within Orissa to an intermediary was held not exempt under Article 286 because the dealer's transaction did not itself occasion export or constitute inter-State trade; the later movement of goods under a separate arrangement with mills outside the State was legally distinct and did not change the tax character of the original sale. The Court also held that reference jurisdiction under the local sales tax law was limited to correcting an insufficient statement of case and did not permit a remand for fresh evidence on a new factual plea. The dealer's contention failed and the assessment was upheld. Case-Laws VAT and Sales Tax Thu, 21 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127726