https://www.taxtmi.com/caselaws?id=161699 Purchase tax under section 5A(1)(c) of the Kerala General Sales Tax Act was held applicable where taxable goods purchased from dealers exempted under section 10 had not suffered tax at the first point and were later despatched outside the State by stock transfer or consignment sale. The mode of subsequent disposal did not affect liability once the statutory conditions were met. The provision was also held not to offend articles 14 or 301, as binding precedent had already upheld section 5A as a charging provision for goods escaping first-point taxation. The constitutional challenge therefore failed, and the levy remained operative on the disputed turnovers. en-us Thu, 04 Sep 2003 00:00:00 +0530 Tue, 04 Feb 2014 15:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161699 Purchase tax under section 5A(1)(c) of the Kerala General Sales Tax Act was held applicable where taxable goods purchased from dealers exempted under section 10 had not suffered tax at the first point and were later despatched outside the State by stock transfer or consignment sale. The mode of subsequent disposal did not affect liability once the statutory conditions were met. The provision was also held not to offend articles 14 or 301, as binding precedent had already upheld section 5A as a charging provision for goods escaping first-point taxation. The constitutional challenge therefore failed, and the levy remained operative on the disputed turnovers. Case-Laws VAT and Sales Tax Thu, 04 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161699