https://www.taxtmi.com/caselaws?id=163140 Tax liability under the Kerala General Sales Tax Act arose on two separate statutory bases. Branded taxable goods purchased from an exempted manufacturing unit attracted purchase tax under section 5A(1)(c) because the goods were taxable, no tax was paid on the sale, and they were thereafter despatched outside the State. The Court also applied section 5(2B) to branded goods despatched outside Kerala otherwise than by inter-State sale, holding that stock transfer outside the State satisfied the statutory conditions even without a declaration. The appellant's challenge failed on both issues, and the statutory scheme fastened tax accordingly. en-us Mon, 04 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163140 Tax liability under the Kerala General Sales Tax Act arose on two separate statutory bases. Branded taxable goods purchased from an exempted manufacturing unit attracted purchase tax under section 5A(1)(c) because the goods were taxable, no tax was paid on the sale, and they were thereafter despatched outside the State. The Court also applied section 5(2B) to branded goods despatched outside Kerala otherwise than by inter-State sale, holding that stock transfer outside the State satisfied the statutory conditions even without a declaration. The appellant's challenge failed on both issues, and the statutory scheme fastened tax accordingly. Case-Laws VAT and Sales Tax Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163140