https://www.taxtmi.com/caselaws?id=161802 Goods purchased from outside Kerala and delivered to customers in the State under hire-purchase agreements were treated as a deemed sale in Kerala for sales tax purposes. The hire-purchase delivery occurred in Kerala, the customer received the goods on the financier's behalf, and there was no privity between the outside supplier and the customer; accordingly, the outside supplier's delivery did not create a separate inter-State sale. The inter-State purchase by the assessee from the outside supplier was distinct from the later deemed sale under the hire-purchase arrangement, and the assessee was liable to tax in Kerala. en-us Thu, 22 Nov 2001 00:00:00 +0530 Thu, 06 Feb 2014 17:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161802 Goods purchased from outside Kerala and delivered to customers in the State under hire-purchase agreements were treated as a deemed sale in Kerala for sales tax purposes. The hire-purchase delivery occurred in Kerala, the customer received the goods on the financier's behalf, and there was no privity between the outside supplier and the customer; accordingly, the outside supplier's delivery did not create a separate inter-State sale. The inter-State purchase by the assessee from the outside supplier was distinct from the later deemed sale under the hire-purchase arrangement, and the assessee was liable to tax in Kerala. Case-Laws VAT and Sales Tax Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161802