https://www.taxtmi.com/caselaws?id=148455 Inter-State sale tax liability arose only if the movement of beer from Bangalore to Ernakulam was occasioned by a contract of sale under section 3 of the Central Sales Tax Act; the record did not establish privity of contract between the assessee and the brewery, and the court declined to treat the intermediary as a mere buying agent, so the disputed turnover was not taxable as an inter-State sale. Non-production of declaration forms did not defeat the exemption claim because the relevant sales tax rules were treated as directory, not mandatory, and the point had not been raised before the authorities, so the exemption stood. en-us Fri, 20 Dec 1968 00:00:00 +0530 Sat, 27 Apr 2013 11:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148455 Inter-State sale tax liability arose only if the movement of beer from Bangalore to Ernakulam was occasioned by a contract of sale under section 3 of the Central Sales Tax Act; the record did not establish privity of contract between the assessee and the brewery, and the court declined to treat the intermediary as a mere buying agent, so the disputed turnover was not taxable as an inter-State sale. Non-production of declaration forms did not defeat the exemption claim because the relevant sales tax rules were treated as directory, not mandatory, and the point had not been raised before the authorities, so the exemption stood. Case-Laws VAT and Sales Tax Fri, 20 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148455