https://www.taxtmi.com/caselaws?id=164481 After deletion of the proviso to section 5(3)(i) of the Kerala General Sales Tax Act, concessional purchase of raw materials or packing materials continued to be available where the inputs were used in manufacturing or packing within the State for sale, and differential tax under section 5(3)(ii) could not be levied merely because the finished goods were stock transferred outside Kerala. The demand on that basis was therefore unsustainable. The separate claim for second sale exemption on old freezers purchased from SSI units was not finally determined, as the factual and documentary basis had not been examined; that issue was remanded for fresh consideration after hearing the assessee. en-us Mon, 14 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164481 After deletion of the proviso to section 5(3)(i) of the Kerala General Sales Tax Act, concessional purchase of raw materials or packing materials continued to be available where the inputs were used in manufacturing or packing within the State for sale, and differential tax under section 5(3)(ii) could not be levied merely because the finished goods were stock transferred outside Kerala. The demand on that basis was therefore unsustainable. The separate claim for second sale exemption on old freezers purchased from SSI units was not finally determined, as the factual and documentary basis had not been examined; that issue was remanded for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164481