https://www.taxtmi.com/caselaws?id=440740 The Supreme Court overturned the Kerala High Court's decision and upheld the findings of the Kerala Sales Tax Appellate Tribunal. It ruled that the sale by Kaveri to the assessee qualified as the "first sale" under Section 5(2) of the KGST Act, emphasizing that the tax exemption status of Kaveri did not affect this determination. The Court highlighted that the first sale is typically by the brand name or trademark holder, as per previous judgments. The appeals were allowed, and no costs were awarded. en-us Wed, 15 Mar 2023 00:00:00 +0530 Wed, 26 Jul 2023 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440740 The Supreme Court overturned the Kerala High Court's decision and upheld the findings of the Kerala Sales Tax Appellate Tribunal. It ruled that the sale by Kaveri to the assessee qualified as the "first sale" under Section 5(2) of the KGST Act, emphasizing that the tax exemption status of Kaveri did not affect this determination. The Court highlighted that the first sale is typically by the brand name or trademark holder, as per previous judgments. The appeals were allowed, and no costs were awarded. Case-Laws VAT and Sales Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440740