https://www.taxtmi.com/caselaws?id=144157 Government supply of petrol and diesel to a contractor was not an inter-State sale because the contract did not require the State to procure or move the fuel from outside the State. The movement of goods from Pollachi to Pothundi arose from the Government's own purchase arrangements, not from any contractual necessity with the contractor. On that basis, the supply was treated as a first sale within the State and liable to sales tax. The Government was also regarded as a dealer because supplying fuel to contractors constituted an adventure in the nature of trade or business, so it was entitled to collect the tax. en-us Thu, 14 Jul 1966 00:00:00 +0530 Sat, 20 Apr 2013 14:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144157 Government supply of petrol and diesel to a contractor was not an inter-State sale because the contract did not require the State to procure or move the fuel from outside the State. The movement of goods from Pollachi to Pothundi arose from the Government's own purchase arrangements, not from any contractual necessity with the contractor. On that basis, the supply was treated as a first sale within the State and liable to sales tax. The Government was also regarded as a dealer because supplying fuel to contractors constituted an adventure in the nature of trade or business, so it was entitled to collect the tax. Case-Laws VAT and Sales Tax Thu, 14 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144157