https://www.taxtmi.com/caselaws?id=105799 The court determined that the order placed by Coal India Limited (CIL) constituted a purchase order rather than an agreement to sell. It held that the transactions were inter-State sales as the movement of goods was triggered by the purchase order from CIL. The court concluded that the actual sales were not independent contracts but were in line with the terms of the purchase order, making them inter-State sales. The Division Bench of the Orissa High Court's decision was upheld, and the appellant was directed to assess tax on supplies to CIL's subsidiaries as inter-State sales. The appeal was dismissed without costs. en-us Fri, 16 Nov 2007 00:00:00 +0530 Sat, 07 Oct 2017 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105799 The court determined that the order placed by Coal India Limited (CIL) constituted a purchase order rather than an agreement to sell. It held that the transactions were inter-State sales as the movement of goods was triggered by the purchase order from CIL. The court concluded that the actual sales were not independent contracts but were in line with the terms of the purchase order, making them inter-State sales. The Division Bench of the Orissa High Court's decision was upheld, and the appellant was directed to assess tax on supplies to CIL's subsidiaries as inter-State sales. The appeal was dismissed without costs. Case-Laws VAT and Sales Tax Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105799