https://www.taxtmi.com/caselaws?id=164793 The court dismissed the tax revision filed by the assessee, ruling that the purchased gold ornaments were old and subject to purchase tax under the Kerala General Sales Tax Act. The court emphasized the lack of evidence supporting the claim that the items were new, highlighted non-compliance with rules, and noted inconsistencies in the petitioner's tax payments. The court concluded that the operation to avoid tax liability was not acceptable and determined that gold jewelry purchased from individuals who are only users should be considered old, not new. en-us Wed, 17 Dec 2008 00:00:00 +0530 Wed, 30 Apr 2014 16:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164793 The court dismissed the tax revision filed by the assessee, ruling that the purchased gold ornaments were old and subject to purchase tax under the Kerala General Sales Tax Act. The court emphasized the lack of evidence supporting the claim that the items were new, highlighted non-compliance with rules, and noted inconsistencies in the petitioner's tax payments. The court concluded that the operation to avoid tax liability was not acceptable and determined that gold jewelry purchased from individuals who are only users should be considered old, not new. Case-Laws VAT and Sales Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164793