https://www.taxtmi.com/caselaws?id=252928 Under the fourth proviso to section 5(1)(v) of the Kerala General Sales Tax Act, 1963 read with the Fifth Schedule, exemption of the first intra-State sale does not remove the multi-point levy; it shifts the taxable point to subsequent sales. Where the exempt first sale is followed by a sale to a registered dealer for resale, that sale is treated as the first point and any later sale becomes the last point. Where there is only one subsequent sale to a person other than a registered dealer, or to a registered dealer otherwise than for sale, that sale is treated as the deemed first and last sale and the higher rate applies. The applicability of the rate depends on the character of the subsequent sale and the nature of the dealer involved. en-us Mon, 16 Jul 2012 00:00:00 +0530 Fri, 07 Nov 2014 20:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252928 Under the fourth proviso to section 5(1)(v) of the Kerala General Sales Tax Act, 1963 read with the Fifth Schedule, exemption of the first intra-State sale does not remove the multi-point levy; it shifts the taxable point to subsequent sales. Where the exempt first sale is followed by a sale to a registered dealer for resale, that sale is treated as the first point and any later sale becomes the last point. Where there is only one subsequent sale to a person other than a registered dealer, or to a registered dealer otherwise than for sale, that sale is treated as the deemed first and last sale and the higher rate applies. The applicability of the rate depends on the character of the subsequent sale and the nature of the dealer involved. Case-Laws VAT and Sales Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252928