SC, Section 5A of KGST and 7A of TGST is constitutionally valid: Case of CT Kouchouseph vs State of Kerala, SC Judgement Dated 9th May2025. The apex court held that legislations do not levy the purchase tax to tax the transaction of the sale and purchase twice. It levies purchase tax only where no sales tax was payable on the sale. Accordingly, constitutional validity of section 5A of Kerala General Sales Tax Act, 1963 and section 7A of Tamil Nadu General Sales Tax Act, 1959 is upholded.