https://www.taxtmi.com/caselaws?id=156862 A penultimate sale protected under section 5(3) of the Central Sales Tax Act, 1956 does not alter the situs of a completed local sale or deem the seller to have despatched goods outside the State for purchase tax purposes. The Karnataka HC noted that section 6 of the Karnataka Sales Tax Act, 1957 is attracted only where the dealer himself despatches goods outside the State, and on the admitted facts the assessee sold the goods within Karnataka while the purchaser undertook the export movement. The statutory fiction safeguarding the export-linked sale therefore did not extend to the State levy, and purchase tax could not be sustained. en-us Mon, 03 Jun 1991 00:00:00 +0530 Wed, 25 Sep 2013 16:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156862 A penultimate sale protected under section 5(3) of the Central Sales Tax Act, 1956 does not alter the situs of a completed local sale or deem the seller to have despatched goods outside the State for purchase tax purposes. The Karnataka HC noted that section 6 of the Karnataka Sales Tax Act, 1957 is attracted only where the dealer himself despatches goods outside the State, and on the admitted facts the assessee sold the goods within Karnataka while the purchaser undertook the export movement. The statutory fiction safeguarding the export-linked sale therefore did not extend to the State levy, and purchase tax could not be sustained. Case-Laws VAT and Sales Tax Mon, 03 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156862