https://www.taxtmi.com/caselaws?id=164708 Purchase tax under section 5A of the Kerala General Sales Tax Act does not arise merely because the declaration required by an exemption notification was not issued; liability depends on whether tax was actually payable by the seller at the sale point. Bullion purchased from non-resident Indians is therefore not automatically brought within section 5A for want of the prescribed declaration. The purchaser must, however, substantiate that the sellers were liable under section 5(1) by producing sale bills, purchase vouchers and identity particulars showing the sellers' bullion business and turnover, so the assessing authority can examine the seller's taxability. 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 Purchase tax under section 5A of the Kerala General Sales Tax Act does not arise merely because the declaration required by an exemption notification was not issued; liability depends on whether tax was actually payable by the seller at the sale point. Bullion purchased from non-resident Indians is therefore not automatically brought within section 5A for want of the prescribed declaration. The purchaser must, however, substantiate that the sellers were liable under section 5(1) by producing sale bills, purchase vouchers and identity particulars showing the sellers' bullion business and turnover, so the assessing authority can examine the seller's taxability. Case-Laws VAT and Sales Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164708