https://www.taxtmi.com/caselaws?id=152920 A declaration for resale in Orissa is not breached merely because the subsequent resale is treated as taxable under another statute by a supervening legal consequence, so the turnover exclusion remains unavailable to the revenue on that ground. By contrast, branch transfers stand on a different footing because the goods continue to belong to the assessee after movement outside Orissa, and the proviso to section 5 applies; the purchase price relatable to such branch transfers is includible in gross turnover. The stated principle is that statutory treatment of an actual resale does not defeat the declaration, but diversion by branch transfer does. en-us Thu, 26 Jul 1979 00:00:00 +0530 Fri, 12 Jul 2013 18:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152920 A declaration for resale in Orissa is not breached merely because the subsequent resale is treated as taxable under another statute by a supervening legal consequence, so the turnover exclusion remains unavailable to the revenue on that ground. By contrast, branch transfers stand on a different footing because the goods continue to belong to the assessee after movement outside Orissa, and the proviso to section 5 applies; the purchase price relatable to such branch transfers is includible in gross turnover. The stated principle is that statutory treatment of an actual resale does not defeat the declaration, but diversion by branch transfer does. Case-Laws VAT and Sales Tax Thu, 26 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152920