https://www.taxtmi.com/caselaws?id=156678 Cotton purchased by the last dealer in the State remained taxable as the last purchase under section 6 of the Andhra Pradesh General Sales Tax Act, 1957, even though it was destroyed by fire before resale. The decisive factor was that the purchase had in fact become the last purchase in the State; the dealer's intention to resell was irrelevant. The supervening destruction did not alter the character of the taxable purchase, so the turnover relating to the destroyed cotton was held exigible to tax and the assessment was upheld. en-us Wed, 22 Jan 1992 00:00:00 +0530 Mon, 23 Sep 2013 15:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156678 Cotton purchased by the last dealer in the State remained taxable as the last purchase under section 6 of the Andhra Pradesh General Sales Tax Act, 1957, even though it was destroyed by fire before resale. The decisive factor was that the purchase had in fact become the last purchase in the State; the dealer's intention to resell was irrelevant. The supervening destruction did not alter the character of the taxable purchase, so the turnover relating to the destroyed cotton was held exigible to tax and the assessment was upheld. Case-Laws VAT and Sales Tax Wed, 22 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156678