https://www.taxtmi.com/caselaws?id=156479 Sections 5, 5A and 8 of the Kerala General Sales Tax Act, 1963 were upheld as valid purchase-tax provisions. The levy on pepper was treated as tax on last purchase turnover, not as a tax on consignment or inter-State despatch. Section 5A was construed as fastening liability where goods purchased without earlier tax were consumed, otherwise disposed of, or despatched outside the State, except where the despatch was a direct result of inter-State trade or commerce. Applying entry 54 of List II and the doctrine of pith and substance, the provisions were held to be within State legislative competence and only incidentally operative on goods moved outside the State. en-us Tue, 29 May 1990 00:00:00 +0530 Fri, 20 Sep 2013 15:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156479 Sections 5, 5A and 8 of the Kerala General Sales Tax Act, 1963 were upheld as valid purchase-tax provisions. The levy on pepper was treated as tax on last purchase turnover, not as a tax on consignment or inter-State despatch. Section 5A was construed as fastening liability where goods purchased without earlier tax were consumed, otherwise disposed of, or despatched outside the State, except where the despatch was a direct result of inter-State trade or commerce. Applying entry 54 of List II and the doctrine of pith and substance, the provisions were held to be within State legislative competence and only incidentally operative on goods moved outside the State. Case-Laws VAT and Sales Tax Tue, 29 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156479