https://www.taxtmi.com/caselaws?id=162446 Purchases of timber against form 18 under section 5(3) of the Kerala General Sales Tax Act, 1963 do not attract the special purchase tax liability under section 5(1)(v)(a). That liability is confined to purchases made after payment of tax under column (4) of the Fifth Schedule, where the dealer declares the goods for resale in the State through form 25A under rule 32(13C). A dealer who instead avails the concessional rate under section 5(3) through form 18 falls outside that limited scheme. The Commissioner's clarification extending section 5(1)(v)(a) to such purchases was contrary to the statutory structure and unsustainable. en-us Mon, 09 Dec 2002 00:00:00 +0530 Wed, 26 Feb 2014 17:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162446 Purchases of timber against form 18 under section 5(3) of the Kerala General Sales Tax Act, 1963 do not attract the special purchase tax liability under section 5(1)(v)(a). That liability is confined to purchases made after payment of tax under column (4) of the Fifth Schedule, where the dealer declares the goods for resale in the State through form 25A under rule 32(13C). A dealer who instead avails the concessional rate under section 5(3) through form 18 falls outside that limited scheme. The Commissioner's clarification extending section 5(1)(v)(a) to such purchases was contrary to the statutory structure and unsustainable. Case-Laws VAT and Sales Tax Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162446