https://www.taxtmi.com/caselaws?id=150083 A person cannot be treated as a purchasing agent for ex-U.P. buyers when he supplies his own goods; agency purchase applies only where goods are bought from third parties on behalf of principals, so the claim that such supplies were non-sales failed. Sales to ex-U.P. dealers were inter-State sales because the contract of sale directly occasioned movement of goods from Uttar Pradesh to another State, and the passing of property was immaterial. On that basis, the turnover was held liable to Central sales tax, and the reference was answered against the assessee. en-us Wed, 03 Dec 1969 00:00:00 +0530 Wed, 08 May 2013 15:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150083 A person cannot be treated as a purchasing agent for ex-U.P. buyers when he supplies his own goods; agency purchase applies only where goods are bought from third parties on behalf of principals, so the claim that such supplies were non-sales failed. Sales to ex-U.P. dealers were inter-State sales because the contract of sale directly occasioned movement of goods from Uttar Pradesh to another State, and the passing of property was immaterial. On that basis, the turnover was held liable to Central sales tax, and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Wed, 03 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150083