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1997 (10) TMI 341 - SC - VAT and Sales TaxWhether respondent a registered dealer under the provisions of the Karnataka Sales Tax Act, 1957 is liable to pay purchase tax under the provisions of section 6 of the said Act? Held that:- Appeal allowed. As it follows that by virtue of section 5(3) of the Central Sales Tax Act, the sale effected by the respondent to Kalbhavi has to be regarded to be in the course of export by virtue of which fish oil was exported to a place outside the State and since this despatch was not pursuant to an intra-State sale or as a result of sale in the course of inter-State trade or commerce, the said sale falls directly within the ambit of section 6 of the Act. Accordingly, the Sales Tax Authorities were justified in levying purchase tax on the respondent and the High Court erred in coming to a contrary view.
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