https://www.taxtmi.com/caselaws?id=103407 The Supreme Court analyzed the interpretation of the Madhya Pradesh General Sales Tax Act, 1958, focusing on determining whether certain sales were inter-State or intra-State transactions. The Court considered the contractual relationship between a cement manufacturer and a Marketing Company, ultimately concluding that the sales were not subject to the explanation to article 286(1)(a) due to preceding local sales within Madhya Pradesh. Despite arguments referencing later decisions, the Court upheld the High Court rulings, dismissing the appeals without costs. en-us Tue, 09 Apr 1991 00:00:00 +0530 Mon, 09 Sep 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103407 The Supreme Court analyzed the interpretation of the Madhya Pradesh General Sales Tax Act, 1958, focusing on determining whether certain sales were inter-State or intra-State transactions. The Court considered the contractual relationship between a cement manufacturer and a Marketing Company, ultimately concluding that the sales were not subject to the explanation to article 286(1)(a) due to preceding local sales within Madhya Pradesh. Despite arguments referencing later decisions, the Court upheld the High Court rulings, dismissing the appeals without costs. Case-Laws VAT and Sales Tax Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103407