https://www.taxtmi.com/caselaws?id=153003 A conditional exemption under section 10(1) of the Kerala General Sales Tax Act did not make pharmacy purchases non-taxable from the outset. Purchases of dried ginger, pepper and kacholam by pharmacies remained taxable transactions under section 5, with tax relief available only if the goods were used in the manufacture or preparation of goods for sale. Because the pharmacies were still dealers liable to tax, their purchases counted as the last purchases in the State for identifying the last purchase point. The assessee therefore could not be assessed on the disputed turnover as the last purchaser. en-us Tue, 02 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153003 A conditional exemption under section 10(1) of the Kerala General Sales Tax Act did not make pharmacy purchases non-taxable from the outset. Purchases of dried ginger, pepper and kacholam by pharmacies remained taxable transactions under section 5, with tax relief available only if the goods were used in the manufacture or preparation of goods for sale. Because the pharmacies were still dealers liable to tax, their purchases counted as the last purchases in the State for identifying the last purchase point. The assessee therefore could not be assessed on the disputed turnover as the last purchaser. Case-Laws VAT and Sales Tax Tue, 02 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153003