https://www.taxtmi.com/caselaws?id=128348 The court determined that the F.O.R. sales in question were inter-State sales, subject to assessment under the General Sales Tax Act for the years 1956-57 and 1957-58. The sales between April 1956 and July 1957 were found to have triggered the movement of goods across states, falling within the scope of inter-State trade. Relying on Article 286(2) of the Constitution and precedents, the court concluded that the sales were correctly subject to taxation. The judgment aligned with legal principles, leading to the approval of Tax Revision Cases and awarding costs. en-us Wed, 05 Jul 1961 00:00:00 +0530 Tue, 02 Apr 2013 13:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128348 The court determined that the F.O.R. sales in question were inter-State sales, subject to assessment under the General Sales Tax Act for the years 1956-57 and 1957-58. The sales between April 1956 and July 1957 were found to have triggered the movement of goods across states, falling within the scope of inter-State trade. Relying on Article 286(2) of the Constitution and precedents, the court concluded that the sales were correctly subject to taxation. The judgment aligned with legal principles, leading to the approval of Tax Revision Cases and awarding costs. Case-Laws VAT and Sales Tax Wed, 05 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128348