https://www.taxtmi.com/caselaws?id=144175 The High Court of Madras allowed the Tax Case appeal, directing the Board of Revenue to reevaluate the taxation of inter-State sales of chassis worth Rs. 21,02,712.34. The Court emphasized the significance of appropriating goods in determining sales completion, highlighting the oversight of section 4(2)(b) by the Board. The Court rejected the Board's conclusion, stressing the need for a thorough review of all relevant documents, including orders and agreements, to accurately assess the timing and situs of the inter-State sales. No costs were awarded in this matter. en-us Thu, 20 Jul 1967 00:00:00 +0530 Sat, 20 Apr 2013 16:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144175 The High Court of Madras allowed the Tax Case appeal, directing the Board of Revenue to reevaluate the taxation of inter-State sales of chassis worth Rs. 21,02,712.34. The Court emphasized the significance of appropriating goods in determining sales completion, highlighting the oversight of section 4(2)(b) by the Board. The Court rejected the Board's conclusion, stressing the need for a thorough review of all relevant documents, including orders and agreements, to accurately assess the timing and situs of the inter-State sales. No costs were awarded in this matter. Case-Laws VAT and Sales Tax Thu, 20 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144175