https://www.taxtmi.com/caselaws?id=150971 Registered dealers could purchase goods free of tax against a declaration for resale in Orissa, and the proviso to section 5(2)(A)(a)(ii) was triggered only if the goods were used for a purpose other than that stated in the registration certificate. The Orissa Sales Tax Act's definition of "sale" in section 2(g), as amended, treated a sale of specific goods as inside the State when the goods were within Orissa at the time of the contract, reflecting the same principle as section 4 of the Central Sales Tax Act. Accordingly, goods later resold in the course of inter-State trade could still be treated as inside sales on that factual basis, and no breach of the declaration arose merely because tax was ultimately assessed under the Central Act. en-us Wed, 17 Sep 1975 00:00:00 +0530 Sat, 25 May 2013 13:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150971 Registered dealers could purchase goods free of tax against a declaration for resale in Orissa, and the proviso to section 5(2)(A)(a)(ii) was triggered only if the goods were used for a purpose other than that stated in the registration certificate. The Orissa Sales Tax Act's definition of "sale" in section 2(g), as amended, treated a sale of specific goods as inside the State when the goods were within Orissa at the time of the contract, reflecting the same principle as section 4 of the Central Sales Tax Act. Accordingly, goods later resold in the course of inter-State trade could still be treated as inside sales on that factual basis, and no breach of the declaration arose merely because tax was ultimately assessed under the Central Act. Case-Laws VAT and Sales Tax Wed, 17 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150971