https://www.taxtmi.com/caselaws?id=149823 Purchase tax was held sustainable on fish bought within Orissa because the goods were purchased by the assessee as buyer, not as commission agent, and later despatch outside the State did not affect the State levy. The statutory scheme under section 3-B operated with single-point taxation and did not bar tax where no constitutional or Central Sales Tax restriction applied. The transaction was also not treated as inter-State trade, because section 3(a) of the Central Sales Tax Act applies only where movement between States is occasioned by the sale or purchase itself. As no obligation linked the purchase to outward movement, the later sale in Calcutta did not change the tax character. en-us Fri, 16 May 1969 00:00:00 +0530 Sat, 04 May 2013 10:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149823 Purchase tax was held sustainable on fish bought within Orissa because the goods were purchased by the assessee as buyer, not as commission agent, and later despatch outside the State did not affect the State levy. The statutory scheme under section 3-B operated with single-point taxation and did not bar tax where no constitutional or Central Sales Tax restriction applied. The transaction was also not treated as inter-State trade, because section 3(a) of the Central Sales Tax Act applies only where movement between States is occasioned by the sale or purchase itself. As no obligation linked the purchase to outward movement, the later sale in Calcutta did not change the tax character. Case-Laws VAT and Sales Tax Fri, 16 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149823