https://www.taxtmi.com/caselaws?id=150274 Section 5A of the Kerala General Sales Tax Act, 1963 was upheld as a valid purchase-tax provision within State taxing power under the entry on taxes on sale or purchase of goods. The levy was treated as a tax on purchase even though liability arose on later contingencies such as consumption, disposal otherwise than by sale, or despatch outside the State. The short retrospective operation, designed to prevent tax escape, was not held confiscatory, discriminatory, or an unreasonable restraint on trade. On construction of the provision, purchases of pineapple and timber fell within section 5A where no tax had already been suffered at the appropriate point, and the purchases were liable to purchase tax. en-us Tue, 25 Jan 1972 00:00:00 +0530 Sat, 11 May 2013 10:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150274 Section 5A of the Kerala General Sales Tax Act, 1963 was upheld as a valid purchase-tax provision within State taxing power under the entry on taxes on sale or purchase of goods. The levy was treated as a tax on purchase even though liability arose on later contingencies such as consumption, disposal otherwise than by sale, or despatch outside the State. The short retrospective operation, designed to prevent tax escape, was not held confiscatory, discriminatory, or an unreasonable restraint on trade. On construction of the provision, purchases of pineapple and timber fell within section 5A where no tax had already been suffered at the appropriate point, and the purchases were liable to purchase tax. Case-Laws VAT and Sales Tax Tue, 25 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150274