https://www.taxtmi.com/caselaws?id=101075 The Supreme Court considered whether the movement of goods from Tamil Nadu to West Bengal was due to a contract of sale, as required by the Central Sales Tax Act. The Court found that the goods were dispatched to address a shortage in Calcutta as per instructions, not as a result of a sale contract with the buyer. Consequently, the transactions were not subject to tax under the Act. The Court dismissed the appeal, ruling in favor of the respondent, with each party bearing their own costs. en-us Fri, 14 Mar 1975 00:00:00 +0530 Sat, 10 Oct 2015 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101075 The Supreme Court considered whether the movement of goods from Tamil Nadu to West Bengal was due to a contract of sale, as required by the Central Sales Tax Act. The Court found that the goods were dispatched to address a shortage in Calcutta as per instructions, not as a result of a sale contract with the buyer. Consequently, the transactions were not subject to tax under the Act. The Court dismissed the appeal, ruling in favor of the respondent, with each party bearing their own costs. Case-Laws VAT and Sales Tax Fri, 14 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101075