https://www.taxtmi.com/caselaws?id=128673 The Kerala High Court ruled in favor of the dealers in three tax revision cases concerning sales tax assessments for the years 1952-53, 1954-55, and 1955-56. The High Court held that the transactions in question, involving the purchase of goods from a non-resident seller and subsequent sale to local dealers, did not constitute taxable sales as there was no transfer of property to the dealers. The court overturned the Sales Tax Appellate Tribunal's decision, emphasizing the necessity of a transfer of property for a transaction to be considered a taxable sale under the Sales Tax Act. en-us Wed, 25 Jul 1962 00:00:00 +0530 Wed, 10 Apr 2013 10:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128673 The Kerala High Court ruled in favor of the dealers in three tax revision cases concerning sales tax assessments for the years 1952-53, 1954-55, and 1955-56. The High Court held that the transactions in question, involving the purchase of goods from a non-resident seller and subsequent sale to local dealers, did not constitute taxable sales as there was no transfer of property to the dealers. The court overturned the Sales Tax Appellate Tribunal's decision, emphasizing the necessity of a transfer of property for a transaction to be considered a taxable sale under the Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 25 Jul 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128673