https://www.taxtmi.com/caselaws?id=128158 The High Court of Kerala determined that sales of sleepers by a registered firm to the railways were intra-State sales for sales tax assessment purposes. The court emphasized the importance of ownership transfer and delivery locations in establishing tax liability. It concluded that post-delivery movement for better enjoyment did not constitute part of the inter-State trade channel, leading to the denial of the exemption claim under Article 286(2). The judgment clarified the distinction between inter-State and intra-State sales, ultimately dismissing the revision petition. en-us Tue, 06 Jun 1961 00:00:00 +0530 Fri, 29 Mar 2013 15:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128158 The High Court of Kerala determined that sales of sleepers by a registered firm to the railways were intra-State sales for sales tax assessment purposes. The court emphasized the importance of ownership transfer and delivery locations in establishing tax liability. It concluded that post-delivery movement for better enjoyment did not constitute part of the inter-State trade channel, leading to the denial of the exemption claim under Article 286(2). The judgment clarified the distinction between inter-State and intra-State sales, ultimately dismissing the revision petition. Case-Laws VAT and Sales Tax Tue, 06 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128158