https://www.taxtmi.com/caselaws?id=164732 The Kerala HC held that a society promoting agricultural produce marketing was not liable to pay sales tax at the point of first purchase on the collection and sale of cardamom. The court found that the society did not actually purchase the cardamom from its members but focused on marketing their produce. Despite sales to dealers, the absence of purchases meant that first purchase tax could not be imposed. The court upheld the appellate authority's decision, emphasizing the lack of purchases by the society as per its bye-laws and submitted documents. en-us Thu, 11 Dec 2008 00:00:00 +0530 Tue, 29 Apr 2014 18:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164732 The Kerala HC held that a society promoting agricultural produce marketing was not liable to pay sales tax at the point of first purchase on the collection and sale of cardamom. The court found that the society did not actually purchase the cardamom from its members but focused on marketing their produce. Despite sales to dealers, the absence of purchases meant that first purchase tax could not be imposed. The court upheld the appellate authority's decision, emphasizing the lack of purchases by the society as per its bye-laws and submitted documents. Case-Laws VAT and Sales Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164732