https://www.taxtmi.com/caselaws?id=102033 The court upheld that sales to Export Promotion Scheme card-holders in Gujarat and Maharashtra were inter-State sales taxable under the Central Sales Tax Act, 1956. The appellant's argument that the sales were not inter-State sales was rejected as the movement of goods was directly linked to the contract of sale established by the allocation card, distinguishing the case from previous judgments. The court found the sales to be similar to cases where the movement of goods was directly tied to the contract, leading to the dismissal of the appeals and affirming the taxation of the sales. en-us Wed, 22 Jul 1981 00:00:00 +0530 Tue, 01 Jul 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102033 The court upheld that sales to Export Promotion Scheme card-holders in Gujarat and Maharashtra were inter-State sales taxable under the Central Sales Tax Act, 1956. The appellant's argument that the sales were not inter-State sales was rejected as the movement of goods was directly linked to the contract of sale established by the allocation card, distinguishing the case from previous judgments. The court found the sales to be similar to cases where the movement of goods was directly tied to the contract, leading to the dismissal of the appeals and affirming the taxation of the sales. Case-Laws VAT and Sales Tax Wed, 22 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102033