https://www.taxtmi.com/caselaws?id=155169 Purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 applies to goods that have not already suffered tax at an earlier taxable point and are later consumed, dealt with, or exported in a manner covered by the provision. Ivory purchased from the Travancore Devaswom Board was taxable under section 5A, except to the extent it was sold within the State and had already borne tax. Finished articles purchased from non-dealers and exported outside India were also taxable because the earlier sale had not suffered tax. Packing materials required fresh examination because tax depended on the extent to which they related to taxable local sales or untaxed export, consignment, or inter-State disposals. en-us Mon, 03 Feb 1986 00:00:00 +0530 Sat, 31 Aug 2013 18:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155169 Purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 applies to goods that have not already suffered tax at an earlier taxable point and are later consumed, dealt with, or exported in a manner covered by the provision. Ivory purchased from the Travancore Devaswom Board was taxable under section 5A, except to the extent it was sold within the State and had already borne tax. Finished articles purchased from non-dealers and exported outside India were also taxable because the earlier sale had not suffered tax. Packing materials required fresh examination because tax depended on the extent to which they related to taxable local sales or untaxed export, consignment, or inter-State disposals. Case-Laws VAT and Sales Tax Mon, 03 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155169