Dealers exempt from payment of sales tax, if liable to pay purchase tax
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C.T. Kochouseph v. State of Kerala and Another Etc.
Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an inter-state…