https://www.taxtmi.com/caselaws?id=144184 Section 5(2) of the Mysore Sales Tax Act was construed as qualifying the goods covered by a declaration under section 8(4) of the Central Sales Tax Act, not the sale itself. On that reading, goods purchased on such declarations and later sold within Mysore attracted tax liability, even though the dealer's total turnover remained below the section 5(5) exemption threshold. The interpretation treated the statutory reference to the declaration as importing the circumstances in which it is required under the Central Sales Tax Act, and the court regarded this as a fair reading of the language rather than an undue strain on it. en-us Wed, 15 Feb 1967 00:00:00 +0530 Sat, 20 Apr 2013 17:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144184 Section 5(2) of the Mysore Sales Tax Act was construed as qualifying the goods covered by a declaration under section 8(4) of the Central Sales Tax Act, not the sale itself. On that reading, goods purchased on such declarations and later sold within Mysore attracted tax liability, even though the dealer's total turnover remained below the section 5(5) exemption threshold. The interpretation treated the statutory reference to the declaration as importing the circumstances in which it is required under the Central Sales Tax Act, and the court regarded this as a fair reading of the language rather than an undue strain on it. Case-Laws VAT and Sales Tax Wed, 15 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144184