https://www.taxtmi.com/caselaws?id=152506 Section 6 of the Karnataka Sales Tax Act, 1957 operates as a purchase tax provision on taxable goods that have not suffered tax at the sale stage. The term "taxable goods" refers to goods liable to tax under the Act, not merely goods sold by a dealer. A dealer who buys such goods from agriculturist-producers and despatches them outside the State remains liable if the statutory conditions for levy are otherwise satisfied. The exclusion of an agriculturist from the definition of "dealer" does not prevent the levy. The construction in M.K. Kandaswami was applied, and the earlier view in Guddad & Sons was rejected. en-us Thu, 22 Feb 1979 00:00:00 +0530 Fri, 05 Jul 2013 16:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152506 Section 6 of the Karnataka Sales Tax Act, 1957 operates as a purchase tax provision on taxable goods that have not suffered tax at the sale stage. The term "taxable goods" refers to goods liable to tax under the Act, not merely goods sold by a dealer. A dealer who buys such goods from agriculturist-producers and despatches them outside the State remains liable if the statutory conditions for levy are otherwise satisfied. The exclusion of an agriculturist from the definition of "dealer" does not prevent the levy. The construction in M.K. Kandaswami was applied, and the earlier view in Guddad & Sons was rejected. Case-Laws VAT and Sales Tax Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152506