https://www.taxtmi.com/caselaws?id=156056 An independent registered dealer that purchased goods on its own account and resold them within Kerala was treated as a second dealer, because there was no proof that it acted as an agent or intermediary in the original movement of the goods from Rajasthan. The Rajasthan dealer invoiced the goods in the name of the Kerala distributor, who then issued separate bills to the assessees, collected sales tax, and furnished the certificate required under rule 32(13) of the Kerala General Sales Tax Rules, 1963. On these facts, the contract between the distributor and the assessees was distinct from the earlier transaction, so the assessees were not liable to tax on the impugned second sale. en-us Mon, 09 Jan 1989 00:00:00 +0530 Thu, 12 Sep 2013 17:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156056 An independent registered dealer that purchased goods on its own account and resold them within Kerala was treated as a second dealer, because there was no proof that it acted as an agent or intermediary in the original movement of the goods from Rajasthan. The Rajasthan dealer invoiced the goods in the name of the Kerala distributor, who then issued separate bills to the assessees, collected sales tax, and furnished the certificate required under rule 32(13) of the Kerala General Sales Tax Rules, 1963. On these facts, the contract between the distributor and the assessees was distinct from the earlier transaction, so the assessees were not liable to tax on the impugned second sale. Case-Laws VAT and Sales Tax Mon, 09 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156056