Subsequent sale in-transit cannot be denied exemption under Central Sales Tax Act, 1956 on the ground that first sale was exempted

Facts in brief The petitioner purchased goods from sellers in West Bengal and subsequently sold the goods to its buyers in Andhra Pradesh, Haryana and Maharashtra. The first sale made by the sellers in West Bengal to the petitioner were exempt from payment of central sales tax (CST). The petitioner claimed exemption from payment of CST on the subsequent sales made by it to purchasers in Andhra Pradesh, Haryana and Maharashtra under Section 6(2) of the Central Sales Tax Act, 1956 (“CST Act”) The Value Added Tax Officer and the Additional Commissioner denied exemption under se...