https://www.taxtmi.com/caselaws?id=155131 Purchase tax under section 5A applies only when the statutory conditions are cumulatively met, including despatch of goods outside the State otherwise than as a direct result of inter-State trade or commerce, and the Tribunal could not rely on the explanation to the definition of sale to override those requirements. Liability also cannot be fastened merely because the seller is unregistered; it must first be found that the purchase is one on which no tax is payable under section 5, since an unregistered dealer may still be liable to tax. The Tribunal's approach was therefore held legally unsustainable and the matter was remitted for fresh consideration on the sellers' liability under section 5. en-us Thu, 27 Nov 1986 00:00:00 +0530 Sat, 31 Aug 2013 16:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155131 Purchase tax under section 5A applies only when the statutory conditions are cumulatively met, including despatch of goods outside the State otherwise than as a direct result of inter-State trade or commerce, and the Tribunal could not rely on the explanation to the definition of sale to override those requirements. Liability also cannot be fastened merely because the seller is unregistered; it must first be found that the purchase is one on which no tax is payable under section 5, since an unregistered dealer may still be liable to tax. The Tribunal's approach was therefore held legally unsustainable and the matter was remitted for fresh consideration on the sellers' liability under section 5. Case-Laws VAT and Sales Tax Thu, 27 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155131