https://www.taxtmi.com/caselaws?id=148605 Movement of goods from one State to another was treated as an inter-State sale where that movement was occasioned by the contract, even though the contracts did not expressly specify the place of despatch. The surrounding circumstances and actual movement of goods showed that the disputed turnover arose under five contracts in fulfilment of contractual terms, making the Tribunal's finding of local sales unsustainable. The disputed turnover was therefore characterised as inter-State sales rather than local sales, and the tax demand was deleted with costs awarded. en-us Tue, 28 Jan 1969 00:00:00 +0530 Tue, 30 Apr 2013 18:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148605 Movement of goods from one State to another was treated as an inter-State sale where that movement was occasioned by the contract, even though the contracts did not expressly specify the place of despatch. The surrounding circumstances and actual movement of goods showed that the disputed turnover arose under five contracts in fulfilment of contractual terms, making the Tribunal's finding of local sales unsustainable. The disputed turnover was therefore characterised as inter-State sales rather than local sales, and the tax demand was deleted with costs awarded. Case-Laws VAT and Sales Tax Tue, 28 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148605