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, Harya

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