https://www.taxtmi.com/caselaws?id=128571 The Court held that purchases of cotton from Bombay dealers were genuinely inter-State and not subject to tax under the State law. However, the turnover from the sale of yarn was deemed not to be inter-State sales and was to be taxed under the Act. The Court ruled in favor of the petitioners on the cotton purchases but upheld the decision on the yarn sales. Another turnover of cotton purchases was also found to be inter-State. No costs were awarded in both petitions. en-us Mon, 19 Aug 1963 00:00:00 +0530 Mon, 08 Apr 2013 15:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128571 The Court held that purchases of cotton from Bombay dealers were genuinely inter-State and not subject to tax under the State law. However, the turnover from the sale of yarn was deemed not to be inter-State sales and was to be taxed under the Act. The Court ruled in favor of the petitioners on the cotton purchases but upheld the decision on the yarn sales. Another turnover of cotton purchases was also found to be inter-State. No costs were awarded in both petitions. Case-Laws VAT and Sales Tax Mon, 19 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128571