https://www.taxtmi.com/caselaws?id=793140 Exemption under Section 6(2) of the CST Act for a subsequent inter-State sale cannot be denied merely because the first inter-State sale was also exempt. The decisive question is whether the dealer satisfies the statutory conditions in Section 6(2); the object of avoiding multiple taxation does not support a rule that exemption on the first sale automatically bars exemption on the later sale. Earlier authorities were read as requiring compliance with Section 6(2), not as creating the converse rule. An assessment or penalty order that rejects the claim solely on the basis of first-sale exemption, without examining statutory compliance, is unsustainable. en-us Thu, 29 Jan 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793140 Exemption under Section 6(2) of the CST Act for a subsequent inter-State sale cannot be denied merely because the first inter-State sale was also exempt. The decisive question is whether the dealer satisfies the statutory conditions in Section 6(2); the object of avoiding multiple taxation does not support a rule that exemption on the first sale automatically bars exemption on the later sale. Earlier authorities were read as requiring compliance with Section 6(2), not as creating the converse rule. An assessment or penalty order that rejects the claim solely on the basis of first-sale exemption, without examining statutory compliance, is unsustainable. Case-Laws VAT / Sales Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793140