https://www.taxtmi.com/caselaws?id=156837 Sections 5, 5A and 8 of the Kerala General Sales Tax Act, 1963 were upheld as a valid exercise of State taxing power under entry 54 of List II. Section 5A was recognised as a valid purchase-tax provision and was not discriminatory or contrary to article 301. Section 8 was treated as fixing the taxable point in the purchase chain immediately before export or despatch outside the State. On that basis, the challenge to tax on the dealer's closing stock, including goods despatched outside the State, failed and the assessment was sustained. en-us Mon, 19 Nov 1990 00:00:00 +0530 Wed, 25 Sep 2013 14:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156837 Sections 5, 5A and 8 of the Kerala General Sales Tax Act, 1963 were upheld as a valid exercise of State taxing power under entry 54 of List II. Section 5A was recognised as a valid purchase-tax provision and was not discriminatory or contrary to article 301. Section 8 was treated as fixing the taxable point in the purchase chain immediately before export or despatch outside the State. On that basis, the challenge to tax on the dealer's closing stock, including goods despatched outside the State, failed and the assessment was sustained. Case-Laws VAT and Sales Tax Mon, 19 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156837