https://www.taxtmi.com/caselaws?id=164074 Rule 32(14) of the Kerala General Sales Tax Rules, 1963 required Form 25 only where the seller was not liable to tax as the last purchaser in the State. On the contractual terms, the respondent received only a service charge or commission, while the petitioner assumed supply obligations, associated liabilities, and direct shipment to foreign buyers. The arrangement was therefore an intermediary or commission arrangement, and the description of the respondent as shipper did not alter its true character. As the request was also made after a very long delay, the petitioner was not entitled to compel issuance of the Form 25 declaration. en-us Mon, 25 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164074 Rule 32(14) of the Kerala General Sales Tax Rules, 1963 required Form 25 only where the seller was not liable to tax as the last purchaser in the State. On the contractual terms, the respondent received only a service charge or commission, while the petitioner assumed supply obligations, associated liabilities, and direct shipment to foreign buyers. The arrangement was therefore an intermediary or commission arrangement, and the description of the respondent as shipper did not alter its true character. As the request was also made after a very long delay, the petitioner was not entitled to compel issuance of the Form 25 declaration. Case-Laws VAT and Sales Tax Mon, 25 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164074