https://www.taxtmi.com/caselaws?id=151101 Declarations requiring resale within Orissa were not contravened where the goods were in fact resold at Paradeep and property passed there, so the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act was not attracted. The transactions with Japanese buyers were separate and independent from the assessee's prior purchases, and the immediate and direct cause of export was the contract with the foreign buyers; on that basis, the sales were protected as export sales and were not taxable under the Orissa Act by reason of article 286(1)(b) of the Constitution read with section 5 of the Central Sales Tax Act. The demand therefore could not be sustained on either ground. en-us Tue, 11 May 1976 00:00:00 +0530 Thu, 30 May 2013 14:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151101 Declarations requiring resale within Orissa were not contravened where the goods were in fact resold at Paradeep and property passed there, so the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act was not attracted. The transactions with Japanese buyers were separate and independent from the assessee's prior purchases, and the immediate and direct cause of export was the contract with the foreign buyers; on that basis, the sales were protected as export sales and were not taxable under the Orissa Act by reason of article 286(1)(b) of the Constitution read with section 5 of the Central Sales Tax Act. The demand therefore could not be sustained on either ground. Case-Laws VAT and Sales Tax Tue, 11 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151101