https://www.taxtmi.com/caselaws?id=148606 The court dismissed the writ petition, holding that the disputed turnover of Rs. 29,68,749.97 was rightly included in the assessable turnover under the Central Sales Tax Act. The court concluded that the transactions in question qualified as inter-State sales as the movement of goods from one state to another under specific contracts of sale met the criteria under Section 3(a) of the Act. The court emphasized that the presence of an intermediary did not change the inter-State nature of the transactions and ordered the petitioner to pay costs of Rs. 250. en-us Fri, 02 Aug 1968 00:00:00 +0530 Tue, 30 Apr 2013 18:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148606 The court dismissed the writ petition, holding that the disputed turnover of Rs. 29,68,749.97 was rightly included in the assessable turnover under the Central Sales Tax Act. The court concluded that the transactions in question qualified as inter-State sales as the movement of goods from one state to another under specific contracts of sale met the criteria under Section 3(a) of the Act. The court emphasized that the presence of an intermediary did not change the inter-State nature of the transactions and ordered the petitioner to pay costs of Rs. 250. Case-Laws VAT and Sales Tax Fri, 02 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148606