https://www.taxtmi.com/caselaws?id=149857 The Supreme Court allowed the revisions, ruling that the sales of coir-yarn from one state to another qualified as inter-State trade under article 286(1)(b) of the Constitution. The movement of goods was deemed to be occasioned by the contracts of sale, exempting the transactions from tax liability. The judgment clarified the criteria for determining the tax liability of sales and emphasized the importance of the contract of sale in such transactions. en-us Tue, 01 Jun 1971 00:00:00 +0530 Sat, 04 May 2013 14:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149857 The Supreme Court allowed the revisions, ruling that the sales of coir-yarn from one state to another qualified as inter-State trade under article 286(1)(b) of the Constitution. The movement of goods was deemed to be occasioned by the contracts of sale, exempting the transactions from tax liability. The judgment clarified the criteria for determining the tax liability of sales and emphasized the importance of the contract of sale in such transactions. Case-Laws VAT and Sales Tax Tue, 01 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149857