https://www.taxtmi.com/caselaws?id=150981 The exemption notifications had to be construed by giving "resale" the meaning in the Bombay Sales Tax Act, not by importing the wider restrictions of the Central Sales Tax Act. The local situs rule from the Central Act was relevant only to decide whether a sale or purchase occurred inside the State, while the constitutional limits on taxing exports or inter-State sales did not control the construction of the exemption. On that footing, the goods were resold within the State in the statutory sense, so the purchasers were entitled to exemption and no purchase tax was payable. en-us Wed, 12 Feb 1975 00:00:00 +0530 Mon, 27 May 2013 10:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150981 The exemption notifications had to be construed by giving "resale" the meaning in the Bombay Sales Tax Act, not by importing the wider restrictions of the Central Sales Tax Act. The local situs rule from the Central Act was relevant only to decide whether a sale or purchase occurred inside the State, while the constitutional limits on taxing exports or inter-State sales did not control the construction of the exemption. On that footing, the goods were resold within the State in the statutory sense, so the purchasers were entitled to exemption and no purchase tax was payable. Case-Laws VAT and Sales Tax Wed, 12 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150981