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2009 (6) TMI 930 - KERALA HIGH COURTExtract: ....... petitioner obviously acted as an agent or as a dealer in between manufacturer and ultimate consumer. Since the petitioner has no agency it is a case of purchase and sale which in the absence of proof of a second inter-State sale under section 6(2) has to be necessarily assessed as a local sale under the KGST. Consequently the ST Rev. is dismissed.
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