https://www.taxtmi.com/caselaws?id=163337 An exemption granted to selling SSI units from sales tax does not, by itself, exempt the buyer from purchase tax under section 5A of the Kerala General Sales Tax Act, 1963, where the statutory conditions for levy are otherwise satisfied. The Kerala High Court also reaffirmed judicial discipline by holding that a later Bench must follow earlier binding Division Bench rulings on the same point. On that basis, purchase tax liability was upheld against the assessee, and the connected petitions were not entertained further on merits. en-us Tue, 10 Jul 2007 00:00:00 +0530 Mon, 30 Oct 2017 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163337 An exemption granted to selling SSI units from sales tax does not, by itself, exempt the buyer from purchase tax under section 5A of the Kerala General Sales Tax Act, 1963, where the statutory conditions for levy are otherwise satisfied. The Kerala High Court also reaffirmed judicial discipline by holding that a later Bench must follow earlier binding Division Bench rulings on the same point. On that basis, purchase tax liability was upheld against the assessee, and the connected petitions were not entertained further on merits. Case-Laws VAT and Sales Tax Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163337