https://www.taxtmi.com/caselaws?id=150245 Movement of goods from a manufacturer's factory to its own godown, without any sale or purchase in transit, was found not to attract section 44 of the Tamil Nadu General Sales Tax Act, 1959. The Court held that the transport was not in the course of a contract of sale and that the goods were not intended for sale when they crossed the check post, so the statutory ingredients for treating the movement as a contravention were not established. Writ relief was nevertheless declined at that stage, and the petitioner was directed to pursue the statutory revision remedy under section 32. en-us Tue, 18 Jul 1972 00:00:00 +0530 Fri, 10 May 2013 16:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150245 Movement of goods from a manufacturer's factory to its own godown, without any sale or purchase in transit, was found not to attract section 44 of the Tamil Nadu General Sales Tax Act, 1959. The Court held that the transport was not in the course of a contract of sale and that the goods were not intended for sale when they crossed the check post, so the statutory ingredients for treating the movement as a contravention were not established. Writ relief was nevertheless declined at that stage, and the petitioner was directed to pursue the statutory revision remedy under section 32. Case-Laws VAT and Sales Tax Tue, 18 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150245