https://www.taxtmi.com/caselaws?id=100970 The court ruled in favor of the petitioner, a petroleum company, in a case concerning the interpretation of an agreement clause related to sales tax liability under the Central Sales Tax Act. The court held that the sales in question, involving the movement of goods between states, constituted inter-State trade, making them subject to tax under the Central Sales Tax Act rather than the Bihar Sales Tax Act. As a result, the court directed authorities not to impose sales tax under the Bihar Sales Tax Act, ordered a refund of taxes collected, quashed assessment orders, and partially allowed the writ petitions in favor of the petitioner. en-us Mon, 03 Mar 1975 00:00:00 +0530 Mon, 30 Jun 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100970 The court ruled in favor of the petitioner, a petroleum company, in a case concerning the interpretation of an agreement clause related to sales tax liability under the Central Sales Tax Act. The court held that the sales in question, involving the movement of goods between states, constituted inter-State trade, making them subject to tax under the Central Sales Tax Act rather than the Bihar Sales Tax Act. As a result, the court directed authorities not to impose sales tax under the Bihar Sales Tax Act, ordered a refund of taxes collected, quashed assessment orders, and partially allowed the writ petitions in favor of the petitioner. Case-Laws VAT and Sales Tax Mon, 03 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100970