https://www.taxtmi.com/caselaws?id=128189 Inter-State sales under section 3(a) of the Central Sales Tax Act were analysed against Article 286 and the State sales tax exemption framework, with the controlling test being whether the sale itself occasioned movement of goods from one State to another or whether such movement was merely incidental to the contract. The assessment authorities were said not to have properly applied this settled position when making provisional assessments on transactions claimed as exempt inter-State sales under section 26(1)(b) of the General Sales Tax Act, 1125. The provisional assessment orders were therefore not sustained and were vacated, with fresh assessments directed on the clarified legal basis. en-us Tue, 25 Oct 1960 00:00:00 +0530 Fri, 29 Mar 2013 18:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128189 Inter-State sales under section 3(a) of the Central Sales Tax Act were analysed against Article 286 and the State sales tax exemption framework, with the controlling test being whether the sale itself occasioned movement of goods from one State to another or whether such movement was merely incidental to the contract. The assessment authorities were said not to have properly applied this settled position when making provisional assessments on transactions claimed as exempt inter-State sales under section 26(1)(b) of the General Sales Tax Act, 1125. The provisional assessment orders were therefore not sustained and were vacated, with fresh assessments directed on the clarified legal basis. Case-Laws VAT and Sales Tax Tue, 25 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128189