https://www.taxtmi.com/caselaws?id=162003 Inter se sales of petroleum products between the specified oil companies were excluded from the first-sale point by the deeming fiction in the second proviso to section 5(3)(a) read with Explanation II. Because section 6-B of the Karnataka Sales Tax Act applies only to a true subsequent taxable sale, resale tax could not be levied where the initial transfer was not treated as the first sale in law. The petitioner's purchase from MRPL and onward supply to other named oil companies therefore fell outside the scope of resale tax, and the petitioner was not liable under section 6-B on the impugned transactions. en-us Fri, 09 Jun 2006 00:00:00 +0530 Fri, 14 Feb 2014 14:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162003 Inter se sales of petroleum products between the specified oil companies were excluded from the first-sale point by the deeming fiction in the second proviso to section 5(3)(a) read with Explanation II. Because section 6-B of the Karnataka Sales Tax Act applies only to a true subsequent taxable sale, resale tax could not be levied where the initial transfer was not treated as the first sale in law. The petitioner's purchase from MRPL and onward supply to other named oil companies therefore fell outside the scope of resale tax, and the petitioner was not liable under section 6-B on the impugned transactions. Case-Laws VAT and Sales Tax Fri, 09 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162003