https://www.taxtmi.com/caselaws?id=164708 The Kerala HC overturned the Sales Tax Appellate Tribunal's decision, holding that the respondent must pay purchase tax on bullion bought from non-resident Indians for manufacturing ornaments. The court emphasized that purchase tax applies if the commodity is taxable and purchased without the seller paying tax. The respondent was directed to provide evidence of purchases from non-residents to prove tax liability under section 5(1) to avoid liability under section 5A. The case was remanded for further investigation, giving the respondent two months to submit required documentation. Failure to do so would confirm liability under section 5A, with seller assessment limitations not justifying imposing liability on the respondent. en-us Thu, 12 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164708 The Kerala HC overturned the Sales Tax Appellate Tribunal's decision, holding that the respondent must pay purchase tax on bullion bought from non-resident Indians for manufacturing ornaments. The court emphasized that purchase tax applies if the commodity is taxable and purchased without the seller paying tax. The respondent was directed to provide evidence of purchases from non-residents to prove tax liability under section 5(1) to avoid liability under section 5A. The case was remanded for further investigation, giving the respondent two months to submit required documentation. Failure to do so would confirm liability under section 5A, with seller assessment limitations not justifying imposing liability on the respondent. Case-Laws VAT and Sales Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164708