https://www.taxtmi.com/caselaws?id=128784 Levy under the notified point of sale for Schedule I goods depended on first determining the situs of the alleged inter-State sales under section 4 of the Central Sales Tax Act, 1956. The Tribunal had to decide whether purchases from Madras dealers could be treated as sales outside the State, or whether their situs was within the State so they would count in the chain of sales liable to tax. Only if the sales were situated within the State would it become necessary to decide whether "first sale in the State" meant the first in point of time or the first taxable sale. The Tribunal's decision was set aside and the matter remitted for fresh determination of situs. en-us Tue, 11 Dec 1962 00:00:00 +0530 Thu, 11 Apr 2013 12:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128784 Levy under the notified point of sale for Schedule I goods depended on first determining the situs of the alleged inter-State sales under section 4 of the Central Sales Tax Act, 1956. The Tribunal had to decide whether purchases from Madras dealers could be treated as sales outside the State, or whether their situs was within the State so they would count in the chain of sales liable to tax. Only if the sales were situated within the State would it become necessary to decide whether "first sale in the State" meant the first in point of time or the first taxable sale. The Tribunal's decision was set aside and the matter remitted for fresh determination of situs. Case-Laws VAT and Sales Tax Tue, 11 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128784