https://www.taxtmi.com/caselaws?id=99661 The Supreme Court held that sales of cement by petitioners constituted inter-State sales under the Central Sales Tax Act for the assessment year 1956-57. Sales from outside Mysore into the state were considered inter-State sales not subject to state taxation. The Court quashed the assessment order, preventing tax imposition on these sales and emphasized the importance of disclosing permits and sales terms for determining inter-State nature. No costs were awarded. The judgment clarified the classification of inter-State sales under the Mysore Sales Tax Act for that assessment year. en-us Tue, 28 Aug 1962 00:00:00 +0530 Tue, 24 Sep 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99661 The Supreme Court held that sales of cement by petitioners constituted inter-State sales under the Central Sales Tax Act for the assessment year 1956-57. Sales from outside Mysore into the state were considered inter-State sales not subject to state taxation. The Court quashed the assessment order, preventing tax imposition on these sales and emphasized the importance of disclosing permits and sales terms for determining inter-State nature. No costs were awarded. The judgment clarified the classification of inter-State sales under the Mysore Sales Tax Act for that assessment year. Case-Laws VAT and Sales Tax Tue, 28 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99661