place outside the State; or (iii) on whose behalf any goods are received into the State from any place outside the State by any other ... means bringing or receiving of goods, into the State from outside the State or from outside the country, as a result of purchase or otherwise
association or body of persons whether incorporated or not situated outside the State; (d) a person who, whether in the course of business ... despatches the goods to any place outside the state otherwise than by way of sale in the course of interstate trade or export shall
that Section to perform the functions of a State representative. (31) " Taxable sale" means any sale of goods, which is taxable under the provisions ... value of goods transferred or despatched outside the State otherwise than by way of sale. (35) "Total turnover" means the aggregate turnover in all goods
behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer ... sale in the course of inter State trade or commerce under Section 3 or an outside the State sale under Section 4, or a sale
State during the tax period: Provided that such goods are for sale in the State or in the course of inter-State trade or commerce ... paid in the State exceeds four percent on purchase of goods - (a) sent outside the State other than by way of sale in the course
shall include the sale price of zero-rated sales. Explanation II:- The sale price relating to second and subsequent sale of goods specified in Schedule ... sale in the State or dispatched outside the State otherwise than by way of sale in the course of inter-State trade and commerce
within the State from any place situated outside the State where journey of such goods originates from such place outside the State and terminates ... goods into the State from any place outside the State and includes a dealer (i) who makes first sale of any goods brought or received
shall include the sale price of zero-rated sales; Explanation-II: - The sale price relating to second and subsequent sale of goods specified in Schedule ... sale in the State or dispatched outside the State otherwise than by way of sale in the course of inter-State trade and commerce
place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and (b) that ... Government outside the State, or (ii) a dealer whose place of business is outside the State and the is registered under the Central Sales
vehicle in to a local area for use or sale therein from outside the State. Constitutional validity of this section was questioned in the Karnataka ... High court, the State Government is unable to levy tax on entry of motor vehicles into the state from outside the State
