https://www.taxtmi.com/caselaws?id=163963 The court dismissed the Sales Tax Revision concerning the disallowance of exemption under section 6(2) of the Central Sales Tax Act, 1956 for the sale of a boiler to an industry in Kerala. The court found that the sale was not in transit but a pre-arranged transaction between the petitioner, acting as an intermediary, and the buyer. As there was no evidence of a second inter-State sale, the transaction was deemed a local sale under the Kerala General Sales Tax, leading to the dismissal of the Sales Tax Revision. en-us Mon, 29 Jun 2009 00:00:00 +0530 Tue, 15 Apr 2014 14:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163963 The court dismissed the Sales Tax Revision concerning the disallowance of exemption under section 6(2) of the Central Sales Tax Act, 1956 for the sale of a boiler to an industry in Kerala. The court found that the sale was not in transit but a pre-arranged transaction between the petitioner, acting as an intermediary, and the buyer. As there was no evidence of a second inter-State sale, the transaction was deemed a local sale under the Kerala General Sales Tax, leading to the dismissal of the Sales Tax Revision. Case-Laws VAT and Sales Tax Mon, 29 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163963