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2013 (12) TMI 1130 - KERALA HIGH COURTInter-state sales of diesel generator - Penalty u/s 45A of the K.G.S.T. Act - Held that:- The minimum requirement to be shown is that the petitioner had in fact purchased the aforesaid generators and thereafter it is sold to the buyers in question - offer and acceptance of the deal in question was between the local purchasers and the revision petitioner. It is found that the despatch of goods by the Pondicherry dealer and the consequential delivery as per the instructions given by the petitioner to local customers would make it a local sale between the local purchaser and the petitioner and therefore the transactions falls within the sale - the Pondicherry dealer had transferred the property in the goods to the buyers in Kerala directly. If that is the position, necessarily a person who had procured the orders for the Pondicherry seller for the buyers in Kerala would not become a purchaser of the goods and for that reason itself the petitioner will not become a purchaser - Decided against Revenue.
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